近年来,各国会计准则制定机构以及国际性会计组织均致力于会计标准的国际协调。在这种大势所趋的形势下,我国会计制度的变革,无疑是中国经济与世界经济接轨的必然要求。 In recent years, the accounting standards bodies of various countries and international accounting organizations are committed to the international coordination of accounting standards. Under this trend of the times, the reform of China’s accounting system is undoubtedly a necessary requirement for the integration of China’s economy and the world economy.