会计改革如何进行,这是摆在我们 面前的一个严峻课题,目前会计理论界 就此讨论很多,其中不乏真知灼见,但 是纵观各方观点,给人一种夸夸其谈的 感觉,从理论上阐述的多,从实践中提 炼的少;论述模式、原则、意义、指导 思想者多,论述具体步骤方法者少。我 们并不讳言会计工作存在 How is the accounting reform carried out? This is a serious topic before us. At present, there are many discussions in the accounting theory circle. Many of them have insights. However, judging from the viewpoints of various parties, people feel a sense of exaggeration, and they have many theoretical explanations. There is less refinement from practice; there are many models, principles, meanings, and guiding ideologies for discussion, and there are few who discuss specific steps and methods. We do not say that accounting work exists