随着经济改革的深化和对外开放的扩大,现行的财务会计制度已经不适应建立社会主义市场经济的要求,不适应引进外资,国际经济合作和经济交流的要求。因此,总结我国经验,借鉴国际惯例,改革现行的财务会计制度,制定适合我国国情,有利于同国 With the deepening of economic reform and the expansion of opening to the outside world, the current financial and accounting system is no longer suited to the requirements of establishing a socialist market economy and is not suitable for the requirements of introducing foreign capital, international economic cooperation and economic exchange. Therefore, summing up our experience, drawing on international practices, reforming the existing financial and accounting system, making it suitable for our country’s national conditions,