新中国成立尤其是改革开放以来,我国社会经济环境发生了翻天覆地的变化,国际社会地位日益提升,同样,会计环境发生了重大变迁,会计制度及会计准则随之建立并不断演变发展。在我国会计改革过程中,影响较大的是《企业会计制度》和新《企业会计准则》,进一步完善了我国的会计体系建设,提高了会计信息的透明度和财务报告的有效性,并实现与国际会计接轨和趋同。笔者作为公司财务管理人员,经过了系统的培训学习后,被当地财政局培训中心聘请讲授过《企业会计制度》和新《企业会计准则》的相关内容。本文的主要内容是分阶段介绍新中国成立后会计制度的发展和改革历程,将这两次重大变革作为会计人员继续教育的内容重点做详细说明,重点论述企业会计制度和会计准则的框架内容,并提出企业应对会计改革的具体措施,对企业会计处理起到规范性指导作用,以适应会计制度不断变化的管理要求。 Since the founding of New China, especially since the reform and opening up, China’s social and economic environment has undergone tremendous changes and the status of the international community has been rising. In the same way, the accounting environment has undergone major changes. As a result, the accounting system and accounting standards have been continuously evolving. In the process of accounting reform in our country, “Accounting System for Business Enterprises” and “Accounting Standards for Business Enterprises” have a greater impact, further improving the accounting system in our country, improving the transparency of accounting information and the effectiveness of financial reporting, International accounting convergence and convergence. As the company’s financial management staff, after systematic training and study, I was hired by the local Finance Bureau Training Center to teach the “Enterprise Accounting System” and the new “Enterprise Accounting Standards” of the relevant content. The main content of this article is to introduce the development and reform process of the accounting system after the founding of new China by phases, and to elaborate the two major changes as the focus of the continuing education of accounting personnel, focusing on the framework of the accounting system and accounting standards, And put forward specific measures for enterprises to deal with accounting reform, and played a normative guiding role in the accounting treatment of enterprises so as to adapt to the ever-changing management requirements of the accounting system.