随着我国改革开放的深入和市场经济的发展,会计改革已进入了一个新阶段。在几年来的会计改革实践中,取得了明显的成绩,但也存在一些问题。目前,中国会计改革中存在一个较为严重的问题,就是会计人才的素质与会计改革的需要不相适应。为此,1995年第三次全国会计工作 With the deepening of China’s reform and opening up and the development of market economy, accounting reform has entered a new stage. In the past several years of accounting reform practice, we have made remarkable achievements, but there are also some problems. At present, there is a serious problem in China’s accounting reform, that is, the quality of accounting personnel does not meet the needs of accounting reform. To this end, in 1995 the third national accounting