会计改革是一个内涵丰富、外延广泛的范畴,它包括会计制度的改革、会计手段的改革、会计管理体制的改革、会计教育的改革以及会计观念的变革等,其中会计制度改革是会计改革的实质和核心,它不仅是会计改革成败的决定性因素,而且反映着会计改革成效的优劣。本文就会计制度改革的不足与如何完善进行了阐述。 Accounting reform is a category with rich connotation and extensive extension. It includes the reform of accounting system, the reform of accounting method, the reform of accounting management system, the reform of accounting education and the change of accounting concept. The reform of accounting system is the essence of accounting reform It is not only the decisive factor in the success or failure of accounting reform, but also reflects the pros and cons of accounting reform. This article elaborates the shortcomings of the accounting system reform and how to improve it.