加强会计理论研究，尽快实现会计法律法规与国际接轨和与经济发展阶段相适应。现行的会计法律法规是在总结会计工作实践的得失和综合平衡后制定的会计行业强制性规范，但在改革进程中随着矛盾的解决和转移，新技术的推广和运用，现有的会计法律法规不断受到会计实践的冲击和挑 Strengthen the study of accounting theory, as soon as possible to achieve the accounting laws and regulations with international standards and with the stage of economic development to adapt. The current accounting laws and regulations are summed up in the accounting practice after gaining and losing and the balance of the enactment of the accounting industry mandatory norms, but in the reform process with the contradictions and transfer, the promotion and application of new technologies, the existing accounting law Laws continue to be hit and challenged by accounting practices