会计改革是近年来会计界讨论的一个重大问题。我认为要进行会计改革并不是否定过去的成绩。建国以来,我们建立了一整套国营企业会计制度和方法,相应地形成一系列的会计概念和理论,推动了我国会计事业的发展,成绩应该肯定。但是,由于我国旧的经济体制形成了一种同社会生产力不相适应的僵化模式,与之相适应的传统会计模式也就或多或少地打下了僵化的烙印,难以满足社会经济的进一步发展,必须随着经济体制改革而相应地改革。 Accounting reform is a major issue discussed by the accounting profession in recent years. I think it is not to deny the achievements of the past in conducting accounting reform. Since the founding of the People’s Republic, we have established a whole set of accounting systems and methods for state-owned enterprises. Accordingly, we have formed a series of accounting concepts and theories that have promoted the development of our accounting work. The achievements should be affirmed. However, since the old economic system in our country has formed a rigid model that is incompatible with the social productive forces, the traditional accounting model that adapts to it has also laid a rigid imprint more or less and is difficult to meet the further development of the social economy , We must reform accordingly with the reform of the economic system.