中国特色会计问题 ,是在我国社会主义市场经济体制构建的过程中 ,探索我国会计运行框架和机制 ,进而探索我国会计发展规律 ,必须回答的一个基本问题.认识我国会计的一系列基本问题 ,进而探索我国会计的发展和规律 ,应该以我国国情为出发点.要能够对逐渐发展、变化的会计环境有准确无误的把握 ,并能够预期其发展趋势 ,并对会计与其赖以存在和发展的环境的适应程度和存在的问题能恰如其分地辨析 ,以便从理论和实践上寻求解决问题的途径 ,使中国特色会计为我国社会主义市场经济建设服务“,”Chinese characteristic accountancy issue, in the progressing of construction of socialism market economic system, is a basic question should be answered in order to investigate Chinese accountancy operation even the development regulation. The cognition of series of Chinese accountancy basic issues and the investigation of Chinese accountancy should start with the state of our nation. we ought to control the continuous accountancy environment accurately and be able to expect the develop trend as well as analyze the existing problem in accountancy development properly so that we can solve the problem in both theory and practice , making Chinese characteristic accountancy service for our socialism market economic construction.