一、把握改革机遇:会计改革进入新阶段(一)改革的历史机遇:全面深化改革人类社会的历史,是一部不断改革的历史,改革成为推动历史前进的动力。什么是改革?《辞海》:改革是“改去:革除。……现常指改变旧制度、旧事物。”《现代汉语词典》:改革是“把事物中旧的不合理的部分改成新的、能适应客观情况的”。可见,改革是把事物中旧的有问题的、不合理的、落后的部分改成新的合理的、先进的部分,能适应客观情况和促进事物发展的过程。简言之,改革就是“革故立 I. Grasp the Opportunity for the Reform: Accounting Reform Has Entered a New Stage (I) Historical Opportunities for Reform: The overall deepening of the history of reforming the human society is a history of continuous reform. Reform has become the driving force behind the progress of history. What is reform? ”Cihai“: reform is ”change to: get rid of ... ... Often refers to change the old system, the old things.“ ”Modern Chinese Dictionary“: reform is ”the things in the old irrational part Into new, can adapt to the objective situation “. As can be seen, the reform is to change the old problematic, unreasonable and backward parts of things into a new, reasonable and advanced part that can adapt to the objective conditions and promote the development of things. In short, the reform is ”revolution