改革开放20多年来,我国在各方面都发生了深刻的变化,取得了很大的成绩。作为经济管理的重要组成部分的会计,在观念上、工作对象上、工作方法上进行了相应改革,推动了经济体制改革的顺利进行,促进了生产力的发展。但有不少人在会计改革的观念上仍停留在原认识的基础上,这个问题 Since the reform and opening up for more than 20 years, profound changes have taken place in various fields in our country and great achievements have been made. Accounting as an important part of economic management, corresponding reforms have been carried out in terms of concept, work object and working method, which has promoted the smooth progress of economic system reform and promoted the development of productive forces. However, many people still remain on the basis of the original understanding of the concept of accounting reform. This issue