随着经济全球化和市场经济的不断发展,我国的会计核算制度面临着转型改革的局面,建立统一的核算制度十分必要。本文通过介绍建立统一会计核算制度的含义及性质特征,阐述了其必要性,并对建立过程中所应该明确的问题和应处理好的关系进行了详细的阐述。 With the continuous development of economic globalization and market economy, our country’s accounting system is facing the situation of restructuring and reform. It is very necessary to establish a unified accounting system. This paper introduces the meaning and characteristics of the unified accounting system, elaborates its necessity, and elaborates on the problems that should be clear in the process of establishment and the relationship that should be handled well.