变,是这个时代的主旋律,现实社会中的一切都合着时代的脉搏在发生着各种变化。凡遵循社会发展规律的事物由低级变为高级、由简单变为科学、由小变为大。变,推动着社会不断向前发展。中国会计标准也随着社会经济环境的变化,从内容到形式都发生了质的变化,其内容已从最初的单纯指 Change is the main theme of this era, and all the changes in the real society are accompanied by the pulse of the times. Those who follow the law of social development from low to high, from simple into science, from small to large. Change, promote the community continue to move forward. With the change of social and economic environment, Chinese accounting standards have undergone a qualitative change from the content to the form. The content has changed from the original simple