我国会计的发展十分的迅速,成本会计、财务会计、战略会计等多种形式层出不穷,说明了我国经济发展的不同需求。企业中的会计不仅为公司提供数据、发展方面的服务,同时也是国家对企业实行监控的重要手段,起着规范企业财务,促进市场发展的重要作用。但是我国会计准则的发展却存在着一定的滞后性,本文根据我国市场当前的发展情况,分析我国会计准则中的不足,对完善我国的会计准则提供几点建议,希望能促进我国会计行业的发展。 The development of accounting in our country is very rapid. Many forms such as cost accounting, financial accounting and strategic accounting emerge one after another, illustrating the different needs of our country’s economic development. Accounting in enterprises not only provides data and development services for the company, but also is an important means for the state to monitor the enterprises. It plays an important role in standardizing corporate finance and promoting market development. However, the development of accounting standards in our country is still lagging behind. Based on the current development of the market in our country, this article analyzes the shortcomings in our country’s accounting standards and provides some suggestions on how to perfect our country’s accounting standards, hoping to promote the development of our country’s accounting industry .