试论会计准则体系秦宏立高振华一、会计准则体系的构成会计准则是会计实践经验的总结，并用来指导会计实践。它是正确处理会计事项的准绳。同时，会计准则还应体现会计专业特点的基本要求，应成为各行各业会计工作的指南。会计准则体系是对会计实践的筛选和理论概括，是会... On the accounting standards system Qin Hongli Gao Zhenhua First, the composition of accounting standards system Accounting standards is the summary of accounting practice and experience, and used to guide accounting practice. It is the correct way to deal with accounting matters. At the same time, accounting standards should also reflect the basic requirements of the accounting profession, should be a guide to all sectors of accounting work. Accounting standards system is the screening of accounting practices and theoretical summary, it will be ...