会计改革（Accounting reform）.docVIP

会计改革（Accounting reform） The deficiency and perfection of the reform of accounting system in China In order to adapt to the reform of Chinas economic system, since the beginning of the 90s, China has taken the pace of reform in the field of accounting. Accounting reform is a rich connotation and extension of a wide range of areas, which include the accounting system reform, the reform of accounting methods, accounting management system reform, reform of accounting education and accounting changes and other concepts, including the accounting system reform is the reform of the accounting essence and core, it is not only a decisive factor in the success of accounting reform and accounting reform and reflects the effectiveness of the quality. First, the lack of reform of our accounting system (1) the specific codes of conduct for the industry accounting system do not meet the requirements of enterprise reform; The specific accounting standards of enterprises at present is the implementation of the accounting standards in enterprises under the guidance of accounting system, the standard system has many shortcomings: (1) can not adapt to the diversified development requirement of enterprises. With the improvement of the market mechanism and the formation of the risk mechanism, diversification will become the inevitable trend and strategic choice of enterprise management. Diversification is bound to make enterprises involved in different industries, different nature of the business, and the implementation of the existing accounting standards require the enterprises of different industries, different operations were to set up an account and use of accounting procedures and different methods of accounting treatment, which not only increases the diversification of accounting work, affecting the efficiency of accounting and quality, but also difficult to maintain consistent, reflecting the comprehensive financial accounting information. (2) compare and analyze the industry whic