中国在计划经济向市场经济转换、建立并完善社会主义市场经济体制以及经济全球化过程当中,始终重视吸收和借鉴国际会计准则的成功经验,不断地改革自身的会计标准,已经形成了企业会计标准的框架体系,在所有重大方面与国际会计准则取得了一致。中国会计改革在社会主义市场经济建? During the transition from a planned economy to a market economy, the establishment and improvement of the socialist market economic system and the process of economic globalization, China has always attached importance to absorbing and drawing on the successful experience of international accounting standards and constantly reforming its own accounting standards. As a result, it has formed the standard for enterprise accounting Framework system, in all material aspects and international accounting standards have been agreed. China’s accounting reform in the socialist market economy?