试论我国会计改革的经济与社会效应

On the Economic and Social Effects of Accounting Reform in China

我国的会计改革,迄今已走过了三十个年头。其改革成果受到世界会计学界的高度关注与普遍认同。客观地说,我国的会计改革为维护与巩固新型社会主义市场经济关系、确保企业的长远利益和持续发展、加速企业的技术进步与提高社会生产力水平、促进我国对外开放和招商引资均做出了贡献。

It has been 30 years since accounting reform was established,and it has obtained the attention and acceptance of world accounting circle.I make evaluation on the achievements and contributions of Chinese accounting reform from micro and macro levels.From the macro level,accounting reform make contributions to safeguarding the emerging socialist market economy relations,to ensure long-term interest and sustainable development of enterprises,and to accelerate the technological progress and to improve the social productive level,opening-up and attracting the investment.