我国企业会计制度改革的动因及走向评价

On Cause and Tendency of the Reform of Accounting System in Chinese Enterprises

本文阐述了我国自1993年以来,为适应市场经济的发展,深化企业会计制度改革的四个方面的动因;分析了会计制度改革的走向——“两条线”:一是制订企业具体会计准则,二是继续完善会计制度。

This paper states four causes for the reform of the accounting system under the markct economy since1993. It also analyzes the two roads for the reform of the accounting system--one is to set up concrete regulations forenterprises, the other is to go on improving the accounting system.