随着经济改革的进一步开展,与之相适应的会计改革的深化已迫在眉睫。会计改革从何入手,已成为一个关键性的理论与实践问题。一、会计改革的关键在于突破口的选择近年来,会计界对会计改革的主要问题,虽从理论、方法、组织、管理体制等方面作了许多有益的探讨,但总的来讲似乎仍未找到问题的症结,从而使会计改革成效不显。从一定的意义上讲,会计改革的滞后还影响着整个经济改革的深化。 With the further development of economic reform, the deepening of accounting reform that adapts to it is imminent. Where to start accounting reform, has become a key theoretical and practical issues. First, the key to accounting reform lies in the choice of a breakthrough. In recent years, the accounting profession has made many beneficial discussions on the major problems of accounting reform in terms of theory, methodology, organization and management system, but it seems that it has not yet been found The crux of the problem, so that the effectiveness of accounting reform is not significant. In a certain sense, the lag in accounting reform also affects the deepening of the entire economic reform.