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1993年我国会计制度改革以来,会计核算模式实现了根本性的转变,即将原来的与社会主义计划经济相适应的会计核算模式,改为与社会主义市场经济相适应的会计核算模式,这为会计核算进一步向国际会计模式和国际会计准则衔接提供了良好的基础。但是,1993年的会计制度改革仅仅是会计改革迈出的第一步,会计改革任重道远。
Since the reform of China’s accounting system in 1993, the accounting calculation model has undergone a fundamental transformation. That is, the original accounting calculation mode compatible with the socialist planned economy has been changed to the accounting accounting mode compatible with the socialist market economy, Accounting further provides a good basis for the convergence between international accounting standards and international accounting standards. However, the reform of the accounting system in 1993 was only the first step toward accounting reform. There is still a long way to go before the accounting reform.