一、统一了全国范围的企业会计核算标准，实现了不同行业、不同性质企业会计信息的可比性 可比性原则是会计信息的重要质量特征之一，它要求同一企业在不同时期以及不同企业对相同交易或事项的处理都要采用一致的方法。而回顾我国会计制度改革的历史，从建国至今，在贯彻可比性 First, a unified national accounting standards for business, to achieve a different industry, different nature of the comparability of accounting information business principles of comparability is one of the important quality of accounting information, which requires the same business in different periods and different enterprises for the same Deal with the transaction or matters must adopt the same method. While reviewing the history of China’s accounting system reform, from the founding of the People’s Republic of China so far, we have implemented comparability