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AbstractWiththerapiddevelopmentofmarketeconomyinourcountryandtheeconomicglobalization,theenterprise'seconomicbusinessbecomediversificationandcomplicationgradually,whichrequirehigherqualityofaccountingworkandalsoneedtoperfectourcountryaccountingstandardsurgently.Specificaccountingstandardsispartoftheaccountingstandardforbusinessenterprises,includingtheelaborationofthebasicaccountingstandardandtheprovisionsofthespecialprofessionandspecialoperations,andit’semphasisisontheenterpriseaccountinginformationdisclosure.ButtherearemanyproblemsintheprocessofspecificaccountingstandardsformulatedandimplementedinChina,whichaffectingtheeffectsofitsactualoperationandremainstobefurthersolvedandperfected.Inthispaper,theresearchcontentmainlydividesintofiveparts.Thefirstpartisintroducesthemeaningandcharacteristicsofthespecificaccountingstandards.Thesecondpartanalyzesthenecessityofformulatingandimplementingofspecificaccountingstandards.Thethirdpartanalyzesthemaineffectsandinfluencesofspecificaccountingstandardssincetheimplementation.Thefourthpart,analyzesissuesintheformulationandimplementationofthespecificaccountingstandardsfromseveralaspects.Thefifthpart,Iputforwardsomecorrespondingimprovementmethodsastotheproblemsthatexistinthespecificaccountingstandardsinourcountry,hopingtoprovidesomereferencefortheperfectionofspecificaccountingstandards.Keywords:SpecificAccountingStandards;Problems;Perfection目录一、具体会计准则概述......................................................................................1（一）具体会计准则的涵义...................................................................................................1（二）具体会计准则的特点...................................................................................................1二、实施企业具体会计准则的必要性................................................................2（一）推动企业改革的需要...................................................................................................2（二）提高会计信息可比性与真实性的需要.......................................................................2三、具体会计准则制定和实施后的效果及影响..................................................3（一）提高了会计工作人员的专业素质要求.......................................................................3（二）完善了我国会计法律法规体系...................................................................................3（三）提高了会计审计成本...................................................................................................3四、具体会计准则在制定和...
