一、我国会计的发展及存在的问题解放前我国的会计是从英美等国家引进的,具有资本主义会计的特点。解放后,社会主义制度确立,参照苏联的模式,建立了一套新的制度。建国三十年来,会计工作曾取得很大的成绩,但也存在不少问题,还不能适应生产发展的需要,作用没有能充分发挥。社会上对会计的认识,也不如资本主义国家那样重视。原因很多,从主观检查,会计水平不高是主要的。目前会计理论的陈旧,实际已影响工作,这就使社会上对会计产生一些不正确的看法。会计理论水平不高的原因,可以归纳为三点。 1、会计的功能理解不全,理论阐述不深、不 First, the development of accounting and the existing problems Before the liberation of China’s accounting is introduced from Britain and the United States and other countries, with the characteristics of capitalist accounting. After the liberation, the socialist system was established and a new system was set in the light of the Soviet model. In the thirty years since the founding of New China, great achievements have been made in accounting work. However, there are still many problems that have not yet been able to meet the needs of the development of production. Their roles have not been fully realized. The understanding of accounting in the community is not as important as the capitalist countries. There are many reasons, from the subjective examination, the accounting level is not high is the main. The current obsolete accounting theory, has actually affected the work, which makes the community have some incorrect accounting views. The reason why accounting theory is not high can be summed up as three points. 1, the accounting function is not understood, the theory is not deep, no