21世纪中国会计改革的思考

Thoughts about China's Accounting Reform in the 21st Century

会计的改革与发展不能滞后于经济发展 ,不能脱离和超越现实的经济发展水平。 2 1世纪是知识经济、经济全球化的世纪 ,同时中国也将建立比较完善的社会主义市场经济体制 ,这种环境变化将对会计的改革与发展产生重大影响。

Accounting reform and development should not fall behind of the economic development,either should they be separated from or surpass the actual economic development levels.The author thinks that the 21st century is the century of knowledge and global economy,meanwhile,China is establishing a better perfected system of the sociatist market economy.These changes of the circumstances will have important impacts on the accounting reform and development in China.