会计是经济管理的重要组成部分。随着经济体制改革的顺利进行,会计也在进行着相应的改革。任何改革都是新与旧的斗争,都不是一朝一夕能完成的。需要一个过程。会计改革亦然。从改革的实践和改革运动的规律看,为了在改革的进程中少走弯路,保证改革有秩序地进行,提高改革的成功率,制定会计改革的原则十分必要。我国经济体制改革必须遵循两条原则:一是把马克思主义基本原理同中国实际相结合;二是正确对待外国经验。会计改革也必须遵循这两条原则。在改革中,要把马克思主义基本原理同我国具体实际结合起来,探索符合我国国情的改革之路。对于当今世界先进的会计理论和会计方法,要与我国的国情相结合的条件下加以吸收和借鉴,不能照抄照搬。除此以外,我认为会计改革还应有以下几项具体的原则: 一、目的性原则。为使会计改革顺利进行,取得成功,首先要有明确的目的。会计改革的主要目 Accounting is an important part of economic management. With the smooth progress of economic reform, accounting reform is also under way. Any reform is a struggle between new and old, which can not be accomplished overnight. Need a process. Accounting reform is also true. Judging from the practice of reform and the law of reform movement, in order to make fewer detours in the process of reform, ensure the orderly reform and improve the success rate of reform, it is very necessary to formulate the principle of accounting reform. China’s economic restructuring must follow two principles: First, to combine the basic tenets of Marxism with the reality of China; second, to correctly handle foreign experience. Accounting reform must also follow these two principles. In the course of the reform, we must combine the basic tenets of Marxism with the concrete reality of our country and explore a road of reform that is in keeping with China’s national conditions. With regard to advanced accounting theories and accounting methods in today’s world, we should absorb and learn from the conditions that are combined with the national conditions of our country and can not copy or copy them. In addition, I think accounting reform should have the following specific principles: First, the principle of purpose. In order for the accounting reform to proceed smoothly and succeed, we must first have a clear purpose. The main purpose of accounting reform