随着近几年我国经济改革的进一步深入,经济生活中出现了许多新情况和新问题,如投资主体多元化、私人资本的逐渐介入,证券市场发展的不断完善,政府机构改革正在加大力度,职能也在不断转变等,这些变化对会计核算提出了新的要求。因此,这次新会计准则的制订和修订,对改善中国企业? With the deepening of China’s economic reform in recent years, many new situations and problems have emerged in economic life such as the diversification of investors, the gradual involvement of private capital and the continuous improvement of the securities market, and the reform of government agencies is intensifying , Functions are constantly changing, these changes put forward new requirements for accounting. Therefore, the new accounting standards for the formulation and revision of the improvement of Chinese enterprises?