为适应经济体制改革,自20世纪90年代初期以来,我国会计改革已迈出了稳健、有序的步伐,并取得了辉煌成就。但是,由于会计属于上层建筑范畴,其在观念、理论、方法等方面均应随着客观经济环境的变化而不断改革、发展和完善。 In order to adapt to the reform of the economic system, since the early 1990s, China’s accounting reform has taken a steady and orderly pace and has achieved brilliant achievements. However, as accounting belongs to the category of superstructure, its concept, theory, method and other aspects should be constantly reform, development and improvement with the objective economic environment changes.