具体会计准则体系化有两层含义 :一是指各项准则之间确保在内在逻辑上没有冲突 ,即协调性 ;二是指所有的准则能覆盖各种现实经济业务 ,即全面性。本文仅就后一种含义作以下探讨。一、具体会计准则是否应当有一个体系具体会计准则之间应当具有协调性 ,这容易理解。但是 ,西方发 Specific accounting standards system has two meanings: First, between the guidelines to ensure there is no inherent conflict between the logic, that is, coordination; Second, all the guidelines cover all kinds of real economy business, that is comprehensive. This article only discusses the latter meaning. First, the specific accounting standards should have a system Specific accounting standards should be coordinated, it is easy to understand. However, Western hair