随着我国经济体制改革的不断深入和发展,作为经济管理的重要组成部分的会计,现在已处于改革的关键时期。一方面,我国长期以来实行的高度集中的统一会计制度与改革开放的管理体制矛盾愈来愈大,暴露出明显的弊端,以致到了非改不可的地步。另一方面,改革过分集中统一的会计制度,并不等于将会计制度的制定权完全下放,由各企业自行其是。国家在给予企业充分的经营自主权的同 With the continuous deepening and development of China’s economic system reform, accounting as an important part of economic management is now in a crucial period of reform. On the one hand, the highly centralized unified accounting system that has been practiced in our country has become increasingly contradictory with the management system of reform and opening up, with obvious drawbacks exposed and unmanaged. On the other hand, reforming the centralized and unified accounting system does not mean that the accounting system should be completely delegated. All enterprises should do their own thing. The state is giving businesses full autonomy