经过三年多的研究制订工作，我国的具体会计准则已基本成型。由于制订中的具体会计准则无论在结构形式上还是在内容规定和实施要求上与现行的分行业会计制度有较大差别，对具体会计准则的制订与实施尚存在着不同的意见。这里主要就我国具体会计准则制订与实施中的完整性与协调 After more than three years of research and formulation work, China’s specific accounting standards have basically taken shape. Due to the fact that the specific accounting standards under development are different from the current sub-sectors’ accounting systems in terms of the structure and content requirements and implementation requirements, there are still different opinions on the formulation and implementation of specific accounting standards. Here mainly on China’s specific accounting standards for the formulation and implementation of the integrity and coordination