抓住机遇 巩固成果 全面推进我国的会计改革

近十年来，我国的企业会计改革取得了重大进展，在国际上得到了广泛认可，与国际会计准则委员会所倡导的会计国际化的宗旨是一致的。然而，从目前情况看，会计人员整体素质尚不能完全适应会计改革的要求，《企业会计制度》及相关会计准则的实施范围还不广泛，还存在一些执行中的问题。面对加入ＷＴＯ，我们应当抓住有利时机，巩固成果，全面推进我国的企业会计改革。

Seizing Opportunities and Gonsolidating Achievements Push forward Accounting Reforms in China

Since 1990's, Accounting reforms for business enterprises in China have made great progress and been accepted by all sides. Accounting reforms for business enterprises in China are also consistent with the principal aim of international- ization of accounting initiated by IASC. At present, the qualities of accountants have not been able to adapt to the re- quirements of accounting reforms. The Accounting Regulations for Business Enterprises and some accounting standards have not been carried out widely. In addition, there are some issues on the implementation of the Accounting Regulations for Business Enterprises. In the face of WTO, we should seize opportunities, consolidate achievements and push forward accounting reforms for business enterprises in China.