新形势下我国会计制度改革的思考

Thoughts on the Reform of China's System of Accounting in the New Era

经济全球化的必然趋势对我国会计产生了巨大的影响,本文从会计制度和会计准则的联系说明在社会主义市场经济下,会计制度与会计准则并存,是我国现阶段会计改革的合理模式;最后,根据本国国情与世界其他国家的会计制度或会计准则的改革,以及国际惯例接轨的趋势,分析我国会计改革应分两步走:一是在相当的一段时间内,会计制度与会计准则并存;二是实现我国会计规范从制度型向准则型的平稳过渡,即最终采用单一的会计准则模式。

The trend of economic globalization has exerted a great influence on our country's accountancy. Based on the relationship between the system of accounting and the guidelines of accounting , the mode of the reform of the system of accounting should be the coexistence of the two in the present socialist market system . Finally, according to our country' s condition, the accounting systems of other country's, the reform of the guideline of accounting and the tendency of international convention's succession, there are two stages for the reform. First, the system of accounting and the guidelines of accounting should coexist for quite a long time; second, the standardization of accounting should be achieved through the smooth transition from the system mode to the guideline mode and the mode of guideline of accounting should be adopted at last.