矿业会计制度改革的回顾与展望

REVIEW AND PROSPECT OF REFORM OF CHINA'S ACCOUNTING SYSTEM

为适应经济发展的需要 ,通过系列改革 ,我国完成了从计划经济体制会计模式向市场经济体制会计模式的转变。加入WTO后 ,为实现我国会计准则国际化的目标 ,既要与国际会计惯例充分协调 。

To meet requirement of economic development,a series of reforms in accounting system,from planned economy to market economy,hve been conducted.After China's entry into WTO,a new priciple for accounting must be found out that not only meets international rules but also suits concrete conditions in China.