党的十—届三中全会以前,在“左”的思想的影响下,我国在会计领域里,迷信国家制定的会计制度,蔑视国际会计准则,否定国际上通行的会计假设、会计信条和会计方法,拒绝接受国外的会计理论研究成果。这种状况,根本不适应我国当前改革开放的总方针,不利于建立社会主义商品经济的新秩序。现就中国会计必须走向世界问题,谈谈自己的不成熟看法。(一) 中国会计要走向世界,必须先了解世界。除我国会计外,世界其他国家的当代会计有五大模式(《会计研究1984年第2期》)和三大学派(《会计学丛》1988年第2期)。整个世界的长期趋势,是从生产性社会转向知识 Before the Third Plenary Session of the Party, under the influence of the “Left” thinking, our country superseded the accounting system set by the countries in the field of accounting, despising the international accounting standards, negating the international prevailing accounting assumptions, accounting credo and accounting Method, refused to accept the foreign accounting theory research results. This kind of situation simply does not meet the general guideline for China’s current reform and opening up and is not conducive to establishing a new order for the socialist commodity economy. Now on China’s accounting must go to the world to talk about their immature opinions. (I) Chinese accounting to the world, we must first understand the world. In addition to China’s accounting, contemporary accounting in the rest of the world has five major models (Accounting Study No. 2, 1984) and three schools (Accounting, 1988, No. 2, 1988). The long-term trend in the entire world is shifting from a productive society to knowledge