摘要随着我国市场经济的快速发展和经济全球化的发展趋势，企业的经济业务逐渐多样化、复杂化，对会计工作的要求也逐渐提高，也迫切需要我国会计准则进一步完善。具体会计准则是企业会计准则的一部分，包括对基本会计准则的细化规定，也包括对特殊行业、特殊业务以的规定，但重点是对企业会计信息披露的要求。但我国具体会计准则的制定和实施过程中还存在很多问题，影响了其实际操作效果，有待进一步解决和完善。本文研究内容主要分为五个部分，首先介绍了具体会计准则的涵义和特点。其次，对具体会计准则制定和实施的必要性进行了分析。第三部分，对具体会计准则的实施以来的主要效果和影响进行了简单介绍。第四部分，选取了几个方面深入分析了具体会计准则在制定和实施方面存在的问题。第五部分，针对我国具体会计准则中存在的问题，提出了相应的改进方法，希望能对具体会计准则的完善提供一些参考。关键词：具体会计准则；问题；完善AbstractWith the rapid development of market economy in our country and the economic globalization, the enterprise's economic business become diversification and complication gradually, which require higher quality of accounting work and also need to perfect our country accounting standards urgently. Specific accounting standards is part of the accounting standard for business enterprises, including the elaboration of the basic accounting standard and the provisions of the special profession and special operations, and it’s emphasis is on the enterprise accounting information disclosure. But there are many problems in the process of specific accounting standards formulated and implemented in China, which affecting the effects of its actual operation and remains to be further solved and perfected. In this paper, the research content mainly divides into five parts. The first part is introduces the meaning and characteristics of the specific accounting standards. The second part analyzes the necessity of formulating and implementing of specific accounting ...
