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(一) 会计改革这个名词内涵非常丰富。有企业会计改革、行政事业单位会计改革,有会计管理体制改革、会计核算方法和理论研究方法的改革,有会计人员自身作风的改革、会计组织机构的改革,等等。因此,我们探讨会计改革,大的思路要理顺,小的方面要界定,改革措施要有针对性。眉毛胡子一把抓,一是说不清楚,二是弄不准确,三是难以操作,四是效果不佳。
(A) the meaning of the term accounting reform is very rich. There are enterprise accounting reform, accounting reform of administrative units, accounting management system reform, accounting methods and theoretical research methods of reform, there are accounting personnel own style of reform, accounting organization reform, and so on. Therefore, we discuss accounting reform, big ideas to be rationalized, small areas to be defined, the reform measures should be targeted. Eyebrows beard scratched, one can not say clearly, the second is not accurate, the third is difficult to operate, the fourth is ineffective.