我国会计规范体系的完善

On the Perfection of Our Accounting Canonicial System

随着我国社会主义市场经济的不断发展，会计业务日趋复杂多变，特别是我国加入WTO以后，企业将面临国际化市场竞争的考验，这就要求作为商业语言的会计要走向世界，使会计信息的确认、计量和披露符合国际惯例，实现会计的国际化。要实现会计国际化，必须首先实现会计体系规范化。

With the development of our socialist market economy, the accounting business is becoming more and morecomplex. especially after joining the WTO. At that time, the enterprise will face the intemationalized market competi-tion. And accounting as the commercial language will play an important role in accounting intemationalization. In orderto realize it,a regular accounting system should be first carried out.