一、制定我国会计科学发展目标的必要性及原则会计科学的发展目标是指会计科学研究在可以预见的未来期内应达到的状态。它指明会计科学建设的使命、目的与方向,规定会计研究应取得的成果,成为会计系统发展的导向。制定会计科学发展目标。对于全面规划我国会计的发展进程,把握会计的发展重点,确定会计发展的步骤和措施,调动广大会计理论工作者和实践工作者的积极性、创造性,推进我国会计工作的现代化进程,更好地为我国社会主义市场经济服务,具有十分重要的作用。 (一)可以使我国会计发展同社会政治经济的发展有机地统一起来,使会计获得长期、稳定与协调地发展。本世纪90年代以来,国际国内形势对我国的改革开放提出了新的要求。抓住机遇,迎接挑战,把我国国民经济提 First, the development of China’s accounting science development goals of the necessity and principles Accounting science development goals refers to the accounting science research in the foreseeable future should reach the state. It points out the mission, purpose and direction of accounting science construction, stipulates that the accounting research should achieve the result, and becomes the guide of the development of accounting system. Develop accounting science development goals. For a comprehensive planning of the development of accounting in China, grasp the development of accounting focus, to determine the accounting steps and measures to mobilize the vast number of accounting theory and practice of the enthusiasm of workers and practitioners, to promote the modernization of China’s accounting work, and better China’s socialist market economy services, has a very important role. (1) It can organically unify the development of accounting in our country with the development of social politics and economy so as to enable the accounting to develop in a long-term, stable and coordinated manner. Since the 90s of this century, the international and domestic situation have set new demands on the reform and opening up in our country. Seize the opportunity to meet the challenge and bring up our national economy