近些年来,审计的公开透明度越来越大,人们越来越关注政府审计及其审计结果的落实情况,各类媒体将其称为“审计风暴”。“审计风暴”势头不减,审计作用日益突现。我们在为审计感动的同时,也不应忘记20世纪90年代初发生在我国会计审计界的另一场“风暴”——因“两则”、“两制”而引发的“会计改革风暴”。10多年过去了,不少人可能记忆犹存,但也大 In recent years, the auditing has become more and more open and people are paying more and more attention to the implementation of government auditing and its auditing results. All kinds of media call them “audit storms”. “Audit storm ” momentum diminished, the role of auditing more and more emergent. At the same time as we are moving about the audit, we should not forget that another “storm” in the accounting and auditing circles in our country happened in the early 1990s - caused by “two” and “two systems.” “Accounting Reform Storm ”. More than 10 years later, many people may still remember, but also large