一、创新与影响自从改革开放以来,我国企业会计制度进行了大大小小不下十次改革。其中大规模改革有三次,分别是1992年、1998年和2006年。1992年会计改革是建立了行业会计制度,1998年部分会计准则公布是对1992年的补充与完善,只有2006年的新企业会计准则才是彻底意义的会计改革。本次会计改革吸收了国际 I. Innovation and Impact Since the reform and opening up, China’s enterprise accounting system has undergone ten reforms, in all its aspects. There were three large-scale reforms, namely 1992, 1998 and 2006 respectively. Accounting reform in 1992 established an accounting system for the industry. In 1998, some accounting standards were released to complement and improve the 1992 accounting system. Only the new Accounting Standard for Business Enterprises in 2006 was a completely new accounting reform. This accounting reform absorbed the international