关于当前会计环境及会计改革中的问题

About the Problems of Accounting Environments and Accounting Reforms at Present

我国当前会计环境是十分复杂的,在这复杂的环境中,我国会计改革必须顺应大趋势,充分借鉴国际会计惯例,努力实现我国会计准则与以国际会计准则为主要内容的国际会计惯例的协调。实现我国会计的国际化,既是我国会计改革的重要目标,又是我国会计发展的方向,也是我国会计改革中的一项系统工程。

Accounting environments of our country are very complicated at present. In the complex environments, accounting reforms of our country must comply with general tendency and draw fully lessons from international accounting conventions. We need try our best to realize our accounting norms coordinating international accounting conventions which their contents are international accounting norms. The internationalization of accounting in our country is an important goal of accounting reforms,the direction of accounting developments and an item of systematic project of accounting reforms in our country.