论我国会计改革与发展

On Accounting Reform and Development

随着社会经济的不断进步,我国初步建立了适应社会主义市场经济发展需要的会计标准体系,会计行业得到了长足发展。加入WTO后,我国的会计环境发生了巨大变化,迫切需要继续深化会计改革,进一步实现会计标准国际化,转变会计改革模式,完善现行会计制度的内容,强化会计制度的实施,使会计能够适应新情况、解决新问题,从而在经济管理中发挥更大的作用。

With the establishment of the Chinese socialist market economy system, the accounting reform has obviously sped up and accounting pattern has completed which meets the demands of the market economy development, After joining the World Trade Organization, chinese accounting environment has changed greatly. This urgently requires us to continue to deepen accounting reform, further realize the internationalization of the standard, transform accounting reform pattern, complete present accounting system content, strengthen the implementation of the accounting system, adapt accountant to the new situation and solve the new problems so as to play the major role in the economic management,