《企业会计准则》的颁布施行,是我国会计改革迈出的奠基性的一步。它对于我国建立与完善社会主义市场经济,扩大对外开放,与国际会计惯例接轨,有着重大的现实意义。会计改革对于广大会计工作者来讲,既是一个前所未有的时机,同时也是一种挑战。会计作为经济的国际通用“语言”,其重要作用已日益为人们所重视,会计工作者大有用武之地。同时,也对广大会计工作者提出了大幅度知识更新的客观要求,否则将难于适应会计改革的迫切需要。 The promulgation and implementation of “Accounting Standards for Business Enterprises” is a groundbreaking step taken by China’s accounting reform. It is of great practical significance for our country to establish and perfect a socialist market economy, expand its opening to the outside world and become in line with international accounting practices. Accounting reform for the vast number of accounting workers, both an unprecedented opportunity, but also a challenge. Accounting as an international economic “language”, its important role has been increasingly valued by people, accounting workers have a lot of useless. At the same time, the majority of accounting workers also proposed a substantial update of the knowledge of the objective requirements, otherwise it will be difficult to adapt to the urgent need for accounting reform.