《企业会计准则——资产负债表》(征求意见稿)是规范企业对外报送的资产负债表应提供资料的准则。其基本框架为引言、定义、基本要求、报表项目、报表结构、报表附注、附则等7个部分。本文就征求意见稿谈几点不太成熟的看法,以供大家探讨。一、单独颁布《企业会计准则——资产负债表》的必要性与国际会计准则和美国、英国等其他国家会计准则相比有所不同,我国将单独制定《企业会计准则——资产负债表》准则,本文认为这一举措十分必要。美国、英国等国家早在20世纪初就进行会计实务规范化、资产负债表标准化以及会计程序标准化的研究工作,直至20世纪末,共计制订颁布了120多个准则,形成了完善的财务会计准则体系。其间经过多次反复且其制定程序比较严格,经过立项讨论、研究报告、准则讨论初稿、委员会内讨论、准则修订草稿、委员 The Accounting Standard for Business Enterprises - Balance Sheet (Exposure Draft) is a guideline for regulating the data that should be provided on the balance sheet of enterprises submitted externally. The basic framework for the introduction, the definition, the basic requirements, statements, statements, statements, notes and other seven parts. This article on the draft for comments on a few less mature view for your discussion. First, the separate promulgation of the “Accounting Standards for Business Enterprises - the need for balance sheets” and the International Accounting Standards and the United States, Britain and other accounting standards compared to other countries, our country will be separate formulation of “Accounting Standards for Business - Balance Sheet” Guidelines, this paper believes that this measure is very necessary. As early as the early 20th century, the United States and Britain conducted research on the standardization of accounting practices, the standardization of balance sheets and the standardization of accounting procedures. Up to the end of the 20th century, a total of more than 120 norms were promulgated and a sound financial accounting standards system was formed. In the meantime, after many repetitions and the strict procedures for its formulation, after discussion, research reports, preliminary draft of the guidelines, discussions in the committee, draft revised standards, committee members