《两则》《两制度》颁布实施以来，广大读者对我国这次根本性的会计改革提出一些情况、问题、意见和建议。现征得杨纪琬教授同意转载其“纵论会计改革”一文，供大家参考，对我们今后学习贯彻《两则》《两制度》和进一步深化会计改革将有所帮助。 Since the “two” and “two systems” were enacted and promulgated, a large number of readers have put forward some situations, problems, opinions and suggestions on this fundamental accounting reform in our country. It is hereby approved that Professor Yang Jilu replied with his article “A Survey of Accounting Reform” for your reference. It would be helpful for us to study and implement the “two systems” and “two systems” in the future and to further deepen the accounting reform.