党的十一届三中全会给中国政治、经济和社会发展带了生机和活力,也拉开了中国会计改革的序幕,从此中国会计在改革中不断发展,出现了一片繁荣景象。本文以我国改革开放以来经济体制改革进程为基本线索,将会计改革划分为三个阶段,即1978～1992年有计划商品经济体制时期的会计改革;1993年以后社会主义市场经济时期的会计改革;2006年以后我国会计制度的国际趋同。本文主要回顾了企业会计准则建设和会计制度改革、内部控制制度体系建设、会计管理体制改革等,着重总结了我国会计改革对经济建设与发展的贡献。 The Third Plenary Session of the Eleventh Central Committee brought vigor and vitality to China’s political, economic and social development. It also opened the prelude to China’s accounting reform. Since then, China’s accounting has developed continuously in the reform and a boom has emerged. This article takes the reform process of the economic system in our country as the basic clue, divides the accounting reform into three stages, namely the accounting reform in the period of planned commodity economy from 1978 to 1992, the accounting reform in the socialist market economy since 1993, International Convergence of Accounting System in China after. This article mainly reviews the construction of accounting standards and the reform of accounting system, the construction of internal control system and the reform of accounting management system. It mainly summarizes the contribution of accounting reform in our country to economic construction and development.