记者:会计改革与我国的经济发展和经济体制改革是密切相关的。如今,经过20多年的努力,我们已经逐步建立了社会主义市场经济体制。那么,同样经历了这样一个历史过程的会计改革进展如何呢?您能否谈谈这方面的情况?刘玉廷:会计改革如同我国的经济体制改革一样,也经历了从计划经济向市场经济转轨的过程。总的来说可以分为以下三个阶段:第一个阶段是从80年代初期到90年代初期以建立中外合资经营企业的会计标准、会计制度和恢 Reporter: Accounting reform is closely related to China’s economic development and economic restructuring. Today, after more than 20 years of hard work, we have gradually established a socialist market economic system. So how about the progress of accounting reform that has undergone such a historical process? Can you talk about this? Liu Yuting: Accounting reform, like our economic reform, has undergone a process of transition from a planned economy to a market economy . Generally speaking, it can be divided into the following three stages: The first stage is from the early 1980s to the early 1990s to establish accounting standards, accounting system and administration of Sino-foreign joint ventures