张为国认为 ,过去十年 ,我国在推动会计和信息披露与国际接轨方面已取得令人瞩目的成果。但我们仍必须承认 ,我国会计和信息披露方面仍存在许多问题 ,与国际水准之间仍存在相当大的差异。1.会计准则和制度的制定仍没突出市场经济主体 ,尤其是投资人和债权人的信息需求 ;2 .会计 Zhang believes that over the past decade China has made remarkable achievements in promoting the integration of accounting and information disclosure with the world. However, we still have to admit that there are still many problems in accounting and information disclosure in our country. There are still quite big differences with international standards. 1. The formulation of accounting standards and systems still lacks the information needs of market economy entities, especially investors and creditors; 2. Accounting