在社会主义市场经济理论的指导下,我国的经济改革与会计改革已进入一个新的关键性发展阶段。我国社会主义市场经济体制的形成和发展,要求尽快建立国内统一的社会主义市场体系,并使之同国际大市场沟通、衔接起来。而实现国内市场与国际大市场的沟通、衔接,又同会计工作有着密切的联系。会计文献上有一个广泛流行的说法,认为“会计是商业活动的语言”(Accountins is the language of business)。所以,会计作为商业活动的语言,是沟通国内市场与国际大市场的重要媒介。可是,我国现行的财会制度提供的会计 Under the guidance of the socialist market economy theory, China’s economic reform and accounting reform have entered a new crucial stage of development. The formation and development of the socialist market economic system in our country calls for the establishment of a unified national socialist market system as soon as possible and for its connection with the international market. And to achieve the domestic market and the international market communication, convergence, but also with the accounting work is closely linked. There is a widely held account of the accounting literature that “accounting is the language of business” (Accountins is the language of business). Therefore, accounting as the language of business activities, accounting is an important medium for communication between the domestic market and the international market. However, China’s current accounting system provides accounting