随着经济全球化的发展,我国的会计准则也应趋势发展的需要在不断地变革,其中会计科目的设置也发生了一些变化,其中新会计准则就是基于原有会计科目设置存在的缺陷,进行调整的结果。本文主要针对会计科目设置问题,进行相关阐述。 With the development of economic globalization, the accounting standards of our country are constantly changing in accordance with the trend development. In addition, some changes have taken place in the setting of accounting subjects. Among them, the new accounting standards are based on the defects existing in the original accounting subjects, The result of the adjustment. This article mainly for the accounting subjects set the issue, the relevant elaboration.