论会计准则实施是我国会计制度重大改革

ON THE OPERATION OF ACCOUNTING CRITERION TO BE THE IMPORTANT REFORMATION OF ACCOUNTING SYSTEM

本文阐述了按照高度集中的计划经济体制建立的会计制度存在的问题;分析了建立社会主义市场经济体制与国际会计惯例接轨进行会计改革的必要性;着重论述了由于会计准则的实施,使会计法规、会计管理模式、会计要素、会计平衡公式和会计报表体系等十二个方面发生的重大变化。

This paper presents the existing problms in the accounting system under the highly-centralized-planned economic system.The necessity of a reform in the accounting system is analyzed for establish-ing a new one which will be suitable for the socialistmarkct-economic system,and will have a good in-terface with the international accounting balance and theaccounting practices.It is also emphasized on the great changes in twelveaspects,such as to carry outthe accounting criterion,to put into use the accounting laws,to form themanageral model of accounding and accounting elements.The equation of accounting system of reports etc.