试论具体会计准则及其社会影响曲晓辉自１９８８年起，我国就已经开始建立财务会计准则的尝试。经过反复酝酿、讨论、征询及修订，目前已构建出尚在征询意见中的会计准则体系。具体会计准则是会计准则体系的主干。迄今为止，关于对具体会计准则个别征求意见稿的讨论，已经... On specific accounting standards and its social impact Qu Xiaohui Since 1988, China has already begun to establish financial accounting standards attempt. After repeated deliberation, discussion, consultation and revision, at present, a system of accounting standards that is still under consultation has been constructed. Specific accounting standards is the backbone of the accounting standards system. To date, the discussion on individual solicitation of specific accounting standards has been ...