论中国会计改革三十年

三十年的会计改革是灿烂辉煌的历史里程,是中国,也是世界会计发展史上的里程碑。本文主要从会计思想、理论与教育三方面,研究三十年会计改革的伟大成就,归纳它的基本历史经验,并指出未来的会计改革,要坚持科学发展观,把会计改革的一个重要方面,放到解决农业经济管理问题与加强农业财务、农业会计管理上去,以服务深化农村产权制度改革。

On Chinese Accounting Reform in the Past 30 Years

Chinese accounting reform in the past 30 years is magnificent and brilliant, which is a milestone in the accounting history of both China and the whole world. This paper studies the great achievements of the 30 years'accounting reform mainly from the following three aspects: accounting thoughts, accounting theory and accounting education, and then sums up the basic historical experience. It indicates that the accounting reform in the future should adhere to the scientific concept of development, and focus on solving the rural economic and management problems, strengthen the agricultural finance management and agricultural accounting management, in order to serve and deepen the reform of rural property right system.