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本文从会计改革的必要性、改革应包括的主要内容和会计改革与社会审计的相互关系三方面探讨深圳特区会计改革的启示,旨在帮助人们更好地了解和认识中国正在大力推进的会计改革。中国正在大力推进会计改革,中国这次全方位多层次的会计改革,是以深圳经济特区的会计改革试验为前奏的,探讨和总结深圳特区会计改革的经验教训,将有助于人们更好地了解和认识中国当代的会计改革。
This article discusses the enlightenment of accounting reform in Shenzhen Special Economic Zone from the necessity of accounting reform, the main content of reform, and the interrelationship between accounting reform and social audit in order to help people better understand and understand the accounting reform that China is vigorously promoting . China is vigorously promoting accounting reform. This comprehensive multi-level accounting reform in China was prefaced by the experiment of accounting reform in the Shenzhen Special Economic Zone. It is of great help to explore and summarize the experiences and lessons learned from the accounting reform in the Shenzhen Special Economic Zone Understand and understand contemporary Chinese accounting reform.