本文在对我国经济发展和会计准则变迁分析的基础上,通过剖析《债务重组准则》和《非货币性交易准则》的修订,指出我国会计准则制定中存在着宏观经济发展与微观经济主体的不相适应及利益冲突的矛盾,从而认为会计准则的制定与实施是一个渐进的过程,是政府与市场不断博弈的结果。 Based on the analysis of the changes of China’s economic development and accounting standards, this paper analyzes the “debt restructuring guidelines” and “non-monetary transaction guidelines” revision, that the existence of the development of China’s accounting standards in the macro-economic development and the main micro-economic entities Adapt to the conflicts of interest and conflict, so that the development and implementation of accounting standards is a gradual process, the result of continuous government and market game.