一、会计改革取得的成就我国的会计改革经过五年多的实践 ,取得了巨大的成就。这集中表现在打破了四十年来为适应计划经济建立的会计模式及其管理体制 ,已经形成和建立起了适应生产力发展、适应市场经济要求、与国际惯例接轨的新型会计模式。二、会计改革存在的问题１．会计基 I. Achievements Made in Accounting Reform After more than five years of practice, China’s accounting reform has made tremendous achievements. This concentrated performance has broken through the accounting model and its management system set up to meet the planned economy in the past 40 years and has established and established a new accounting model that meets the requirements of the development of the productive forces, meets the requirements of a market economy, and is in line with international practices. Second, the problems of accounting reform 1. Accounting basis