我国现阶段会计体制改革的基本目标是建立与我国社会主义市场经济体制相适应的会计规范体系。为了实现这一目标 ,我国会计理论界和实务界进行了不懈的努力 ,会计规范制定机构也发挥了十分重要的作用并做出了积极的贡献。然而 ,迄今为止 ,围绕会计与经济管理体制是否以及如何适? The basic goal of China’s current accounting system reform is to establish a system of accounting norms that is compatible with China’s socialist market economic system. In order to achieve this goal, China’s accounting theory and practice circles have made unremitting efforts, and the accounting norm-setting bodies have also played a very important role and made a positive contribution. However, so far, whether and how around the accounting and economic management system?