【正文】 authenticity and prehensive accounting disclosure. Such as ine accounting standards on the change of revenue recognition principle, making the accounting personnel in the confirmation to analysis. Installment payment for sale on a mission basis, sales, sales, already collected payment for goods delivery pay up sales, collection draft settlement and sale mode, according to the standards and industry system to confirm the ine of the formation, the result is the same, but for special circumstances, it is different. As to keep trade relationship, A pany will A batch of goods shipped abroad B pany, won the right to collect the payment for goods. At the time, the country is in B pany political unrest. According to the regulation of system of industry, A pany has every reason to get the right in payment, recognize revenue. But according to the provisions of the code ine, A pany cannot confirm the implementation of ine. For payment will really back are not knowing. Even if can get back to, back is full or charge only a small part of them, now also hard to make clear judgment. Therefore, needs the accounting personnel meticulously understand the spirit of standards, to ensure that the recognition and measurement of the ine is true and correct. Want to make specific accounting standards implementation, and give full play to its due effect, should raise the quality of accounting personnel as a key work to grasp. Accounting personnel quality of high and low is undoubtedly the accounting information quality high and low the deciding factor. In view of the different countries within the industry accounting personnel business level there is enormous gap, the accounting personnel39。s history, environment, economic development, and other aspects of the different, caused the current world by use of accounting standards in many ways there are differences, this makes the country of accounting information between lack of parability, native to the national information information users understand the cost is higher, in the blocked the world countries the free flow of capital. In recent years, many countries accounting management department and the national accounting, economic anizations are working to accounting standards of thinking and research, and strive to develop a set of suitable for different countries and economic environment in the specification of the accounting standard, in order to enhance the parability of accounting information, reduce the economic munication between countries in the cost of converting information. 原文（二） Accounting standards is accounting management activities based on the principle, the financial accounting standards are always to certain social economic background for its existing basis, also always reflect different social economic system, the legal system and some of the characteristics of human habits, and accounting standards for different countries have different characteristics. But accounting standards after all is of economic development, put forward the objective requirement of the accounting standard. It the level of social and economic development and accounting management of the basic requirements is adaptable to a, therefore, each country must have some mon accounting standards: 1. The normative Each enterprise has a variety of economic business, and different industry enterprises and have their particularity. But with the accounting standard, accounting personnel in accounting as it has a mon follow standard, people from all walks of life can be in the same standard accounting work conducted on the basis of, so that the accounting behavior to achieve standardization, making accounting personnel to provide accounting information has wide consistency and parability, greatly improving the quality of accounting information. 2. Authority Accounting regulation, publication and implementation by the authorities to certain. The authorities can is national legislation or administrative department, by its authorized the accounting professional groups. Accounting standards are able to as accounting work must ply with the accounting standards and the line of business, is one of the key factors of its authority. 3. Developmental Accounting standards is in a certain social economic environment, people on the accounting practice of theoretical generalization and form. Accounting standards is relative stability, but along with the development of the social economy environment, accounting standards may also be changed, for the corresponding modification, enrich and eliminated. 4. The bination of theory with time Accounting standard is the theoretical basis of the accounting practice guidance, and accounting standards and accounting theory and the bination of the accounting practice, the content of the accounting standards, some from theoretical deduction, some es from practice induction, and some of which came from relevant state accounting work policies, but these are through the test of time. No accounting theory as the guide, there is no scientific standards。 各行業(yè)共有的特殊業(yè)務(wù)的準(zhǔn)則 ,包括外幣業(yè)務(wù)、租賃業(yè)務(wù)、清算業(yè)務(wù)等 。由于過份強調(diào)會計準(zhǔn)則的公認性質(zhì) ,缺乏理論指導(dǎo)和系統(tǒng)研究 ,影響了會計準(zhǔn)則的質(zhì)量。 要想使具體會計準(zhǔn)則順利實施，并真正發(fā)揮其應(yīng)有的作用，應(yīng)把提高廣大會計人員的素質(zhì)作為一個重點工作來抓。但按收入準(zhǔn)則的規(guī)定， A 公司則不能確認收入的實現(xiàn)。對于分期收款銷售、代銷、交款提貨銷售、預(yù)收貨款銷售、托收承付結(jié)算等方式銷售，按準(zhǔn)則和行業(yè)制度來確認形成的收入，結(jié)果是一樣的，但對于特殊情況，則不一樣。 對具體會計準(zhǔn)則的理解程度，也是具體會計準(zhǔn)則能否發(fā)揮作用的一個重要方面。主要表現(xiàn)在兩個方面： 會計人員在短期內(nèi)難以達到具體會計準(zhǔn)則的要求，直接影響到具體會計準(zhǔn)則的實施。按此規(guī)定，對于一些特殊業(yè)務(wù)，如回購業(yè)務(wù)，應(yīng)確認收入的實現(xiàn)，這會造成營業(yè)收入虛增，利潤不真實。 更具可操作性。具體表現(xiàn)在以下幾個方面。而非上市公 司的會計人員所遵守的會計規(guī)范則是行業(yè)會計制度，并且這種 行業(yè)會計制度已經(jīng)被廣大會計工作者所接受和認同， 因此， 非上市公司的會計準(zhǔn)則自然難以占據(jù)其應(yīng)有的地位。至于操作性較強的具體會計準(zhǔn)則發(fā)布實施后是否會改變這種狀況， 本人 認為也不盡