随着我国市场经济进改革的进一步深化,现行会计年度存在的弊端已越发凸显。本文对我国与世界多国的会计年度进行了比较分析,认为我国现行统一会计年度模式将对企业、债权人、投资者等多类市场主体带来不利影响,并着重探讨了对会计师事务所带来的不利影响,同时提出了改进建议。 With the further deepening of the reform of the market economy in our country, the shortcomings in the current fiscal year have become increasingly prominent. This paper makes a comparative analysis of the fiscal years between our country and many other countries in the world. It holds that the current unified accounting year in our country will adversely affect many kinds of market entities such as enterprises, creditors and investors, Adverse effects, also put forward suggestions for improvement.