一、技术观 技术观认为会计准则是一种技术规范．是纯客观的约束机制，它应该是检验实务的标准和未来实务改良的指针。会计准则本身必须有序、系统、内在一致，应能与可观察的客观现实相吻合，不受个人所左右，其存在的目的在于使会计实务处理达到科学、合理、内在一致。会计准 First, the concept of technology view of technology as a accounting standard is a technical specification. It is a pure and objective restraint mechanism, and it should be the standard of test practice and the indicator of future practical improvement. The accounting standards themselves must be orderly, systematically and internally consistent, and should be consistent with observable objective reality, independent of the individual. The purpose of accounting standards is to make the accounting practice scientific, rational and inherently consistent. Accounting standards