关于我国会计核算制度改革的思考

A Thought Of Our Accounting Innovatio9n

面对新世纪 ,我国拉开新一轮会计制度改革的序幕。而现今我国的会计制度存在滞后性 ,出现的是一种“救火式”的会计核算制度的现状。加之 ,国际会计准则委员会的改组带来了一些新的变化。我国实行统一会计制度在国内与具体会计准则之间存在一种长期并存 ,各司其职的关系 ;在国际上 ,它应与国际会计准则广泛协调 ,积极发挥市场优势 ,及时准确调整 ,保持与国际会计准则一致。本文作者就想从国内 ,国际环境来探讨会计制度如何进行改革的一些问题。

Nowadays on the threshold of new century, our country has began to ma ke a new turn of accounting innovation. In addition, internation accounting stan dards committee have some new changes through recoganizing. But the accounting s ystem in our country appear to be emergent state with hysteresls. The traditiona l accounting system carried out by the government has been connected with accoun ting system. The connection will exist for a long time, but both each this duty for meeting. But taking part in international cooperation widely, we can make go od use if market's advantage under adjusting control and adjust in time to keep pace with the international accounting system. The author of this article will d iscuss how the accounting innovation will be reformed on basis of national and i nternational environment of accounting system.