步入新世纪，我国在深化经济改革的进程中将向前迈出更大的步伐。会计的发展总是与经济的发展紧密地联系在一起的。我国会计也必将获得大发展，新世纪至少有三大发展趋势。一、会计监督的外部化。我国经济体制改革的一个重要方面就是建立现代企业制度。这种制度体系的核心将是 As we enter the new century, our country will take greater strides forward in the process of deepening economic reform. The development of accounting is always closely linked with the development of economy. China’s accounting will also achieve great development. In the new century, there are at least three major development trends. First, the externalization of accounting supervision. An Important Aspect of China’s Economic System Reform is to Establish a Modern Enterprise System. The core of this system will be