党的十一届三中全会以来,我国进入了改革开放的年代,各项事业蓬勃发展。为适应社会经济生活的需要,会计也在不断改革创新,并取得长足进步。但是,我们也应看到,在会计改革过程中,还有许多观念需要重新再认识,还有许多内容需要我们去创新。当前,主要涉及的是以下几方面的内容。 Since the Third Plenary Session of the Eleventh Central Committee of our Party, our country has entered an era of reform and opening up, and various undertakings have flourished. To meet the needs of social and economic life, accounting is also constantly reform and innovation, and made considerable progress. However, we should also see that in the accounting reform process, there are still many ideas need to re-understand, there are many things that we need to innovate. At present, mainly related to the following aspects.