随着我国社会主义市场经济体制的逐步确立和对外开放的不断扩大,现行的企业财务会计管理体制日益暴露出它的局限性。突出表现在:财务管理制度和会计核算制度不够规范,与国际惯例差距较大。不利于企业进一步转换经营机制和扩大对外开放,也不利于国家加强宏观调控。因此,从我国实际出发,借鉴国际惯例,加快企业财务会计改革步伐已势在必行。一、企业财务会计方面的国际惯例所谓国际惯例,一般指在国际交往的长期实践中逐步形成的,为国际社会多数成员所公认和接受的,具有一定约束力的通行做法和行为准则。其涉及面很广,内容十分丰富。就财务会计方面而言,笔者认为,主要包括四个基本假设、八个基本原则。 With the gradual establishment of China’s socialist market economic system and the continuous opening up to the outside world, the current enterprise financial accounting management system has increasingly exposed its limitations. Outstanding performance: financial management system and accounting system is not standardized, with a larger gap between international practice. Not conducive to further business transformation of enterprises and expand the opening up, is not conducive to strengthening national macro-control. Therefore, proceeding from the reality of our country and drawing lessons from international practices, it is imperative to accelerate the pace of financial accounting reform in enterprises. I. International Practices in Business Financial Accounting The so-called international practice generally refers to the generally accepted practices and codes of conduct that are generally accepted and accepted by the majority of members of the international community, which have been gradually formed in the long-term practice of international exchanges. It covers a wide range of content is very rich. In terms of financial accounting, the author believes that it mainly includes four basic assumptions and eight basic principles.