本文通过分析美国会计制度的特点,比较中国和美国会计制度的差异,提出我国深化会计制度改革,必须首先分离和规范会计市场和审计市场;严格防止保护国家会计信息安外泄;遏制我国会计行业违规代价太低的现状。 This article analyzes the characteristics of the accounting system in the United States and compares the differences between the accounting systems in China and the United States. It points out that in deepening the reform of the accounting system in our country, we must first separate and regulate the accounting market and the audit market; strictly prevent the leakage of national accounting information; Violation of the status of the price is too low.