论我国会计规范改革方向

The Analysis about the Orientation of China's Accounting System Reform

《企业会计制度》作为会计规范改革道路上所迈出的重要一步 ,在保留行之有效、执行效果良好的会计标准的同时 ,对原来存在较大问题或不适用的规定有所创新。但这并不意味着会计规范的改革已告一段落。建立国家统一的会计制度是我国会计规范的改革方向。近期而言 ,达到统一要力图做到 :1.各行业会计核算标准的统一 ;2 .会计准则和会计制度对同样经济业务所采用的会计政策保持一致。会计规范改革的远期目标应是采用会计准则这一单一的规范形式。

Enterprise Accounting Institution is a very significant step in the reform of accounting system. Retaining the efficient accounting policies, there has been much development to some previous big problems. But it doesn't mean there is a ending to this reform. The reform of accounting system is oriented by establishing the national uniform accounting system. So it is urgent to achieve the following points: 1. The standard of every branches should be unified; 2. The accounting policy of accounting institution and accounting standard to the same economic trade should be unified. From a further point of view, the reform should be directed by the single way of accounting standard.