“九五”期间是我国建立社会主义市场经济的关键时期，会计改革也将进一步深化。一方面既要完善和形成既符合国际惯例，又适应社会主义市场经济发展需要并具有中国特色的会计核算规范体系；另一方面，还要观察和研究国外会计领域新的发展、新的成果，借鉴国外校系统的会计理论 During the Ninth Five-year Plan period, China’s establishment of a socialist market economy is a crucial period, accounting reform will also be further deepened. On the one hand, it is necessary to perfect and form a system of accounting and accounting that meets both the requirements of international practice and adaptation to the needs of the development of the socialist market economy and has Chinese characteristics. On the other hand, we must observe and study new developments and new achievements in the field of accounting in other countries, Learn from the accounting theory of foreign school system