我国企业会计改革的回顾与思考

我国企业会计改革历经30年,其中具有标志性的改革措施是1993年公布的会计准则、2001年公布的企业会计制度、2006年公布的企业会计准则。我国企业会计改革的经验有:改革必须与国家经济改革紧密相连;改革必须处理好国际趋同与国家特色的关系;改革必须循序渐进;改革的进程与战术必须顺应实际情况的变化。今后的改革中,需就下列方面进一步做好工作:跟踪国际新变化;关注非上市企业会计规范;研究和制订企业成本核算指导意见;加强和改进对企业的会计监管;加强对改革效果的检验;加强企业会计改革与其他改革的协调。

The Reform of China's Enterprise Accounting Review and Thinking

Chinese Enterprise Accounting reform has experienced for 30 years,The Accounting Rules in 1993,Enterprise Accounting Rules in 2001 and Enterprise Accounting Rules in 2006 are the milestones of the Chinese Enterprise Accounting reform.What we experienced from the Chinese Enterprise Accounting reforms are:reform must be closely related to the country's economic reform;deal with the relation between the international convergence and the national characteristics;reform is a long process;reform process and tactics must conform to the reality.What we should do in the future are:follow the changes in international reform;pay attention to non-listed enterprises accounting rules;research and make rules of the enterprise cost accounting guidance;strengthen and improve the enterprise accounting regulation;strengthen the inspection of the effect of the accounting reform;strengthen coordination of enterprise accounting reform and other reforms.