改革开放以来,经过20多年的发展。我国已经建立了科技法规体系的框架,形成了由《会计法》为主导,以会计准则为主干,以会计制度为基础的一整套会计法规体系。但是,不可否认我国现行的会计法规体系仍存在着诸多的问题,它们严重降低了会计信息的质量。1会计法规不完善造成会计信息 Since the reform and opening up, after more than 20 years of development. China has established a framework of science and technology laws and regulations system, formed by the “Accounting Law” as the leading accounting standards as the backbone, based on the accounting system as a set of accounting rules and regulations. However, it is undeniable that there are still many problems in the current accounting rules and regulations system in our country, which seriously reduces the quality of accounting information. 1 Accounting regulations imperfect result in accounting information