我国会计准则改革对公司治理实践的影响

Impact of China's Accounting Standard Reform on Corporate Governance Practice

近年来,我国经济得到了飞速的发展,为更好的服务于市场经济的建设,实现我国会计准则与国际会计准则的趋同,自20世纪90年代开始,我国会计准则不断进行改革,对我国经济的发展起到了很大的促进作用。文章从90年代后我国会计准则的五大改革入手,分别对1993年、2001年、2007年、2017年、2021年五次会计准则改革进行研究与分析,探讨会计准则改革及其对公司治理实践的影响,并从公司治理角度指出当前我国企业改革中存在的问题,并提出相应的解决对策。

For the past few years,China's economy has undergone rapid development.In order to better serve the construction of the market economy and achieve convergence between China's accounting standard and international accounting standard,since the 1990s,China's accounting standard has been continuously reformed,which has greatly promoted the development of China's economy.Starting from the five major reforms of accounting standard in China since the 1990s,this article conducts research and analysis on the five standard reforms in 1993,2001,2007,2017,and 2021,respectively,to explore the accounting standard reform and its impact on corporate governance practice.Then,from the perspective of corporate governance,it points out the existing problems in the current enterprise reform in China,and proposes corresponding solutions.