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acr-institutional-standards

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Use when writing or verifying the institutional / accounting-standard / regulatory background for a 《会计研究》 (Accounting Research) manuscript — getting standard clauses, regulatory rules, and effective dates exactly right, since precise institutional detail is a defining bar of this journal. Use before measurement and identification.

Accounting-Research-Skills/skills/acr-institutional-standards/SKILL.md

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# 制度与准则背景（acr-institutional-standards）

## 触发时机

- 制度背景段写得含糊（"近年来准则不断完善"这类）
- 要用准则/监管变更做识别，但说不清是哪条、何时实施
- 引用了准则但没核实条款编号、生效时点、适用范围
- 审稿人质疑"制度背景不准确 / 准则理解有误"

## 为什么这是本刊的命门

《会计研究》是 CSSCI 唯一会计刊、由中国会计学会主办，审稿人对**准则条款与监管规则极其敏感**。制度背景段写错一处（准则名称、文号、生效日、适用主体），整篇可信度会被怀疑。这是与一般公司金融稿最大的写作差异。

## 制度背景段要素（缺一不可）
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