会计总是随着经济的发展而发展,应经济环境的改变而改变。90年代初开始,为适应新的经济环境,我国对会计进行了重大改革,特别是1993年7月1日开始实施的《企业会计准则》,标志着我国的会计从为计划经济服务的模式转变为为社会主义市场经济服务模式。但从总体上看,会计的改革还跟不上经济体制的改革与发展,具体表现在会计理论还没有形成一个完整的体系,会计实务中还是以“会计制度”作为操作指南,正处于征求意见阶段的“具 Accounting always develops with the development of economy and changes with the change of economic environment. Since the beginning of the 1990s, China has made major reforms in accounting in order to adapt to the new economic environment. In particular, the ”Accounting Standards for Business Enterprises“, which was put into effect on July 1, 1993, marked the shift from the mode of accounting services in our country to the planned economy To serve the socialist market economy model. However, on the whole, the accounting reform can not keep up with the reform and development of the economic system. The concrete manifestation is that the accounting theory has not yet formed a complete system. In the accounting practice, the ”accounting system" The stage of soliciting opinions