浅议我国现行会计制度的不足与对策  

Elementary Introduction to the Disadvantages and Countermeasures in Current Accountant Systems

作　　者：窦春妍[1] 赵东辉 

机构地区：[1]新疆交通职业技术学院,新疆乌鲁木齐831401 [2]奎屯市市场开发建设服务中心,新疆奎屯833200

出　　处：《伊犁教育学院学报》2006年第1期125-128,共4页Journal of Yili Education College

摘　　要：改革开放以来,我国会计行业得到长足发展,但现行会计制度仍有不足之处,如行业会计制度的具体行为规范不适应企业改革的要求,现行会计制度在构成上缺乏完整性和系统性;现行会计规范的协调性差等。为此提出深化会计制度改革的设想,希望能使我国会计制度更快、更好地适应社会主义市场经济的发展。Since reforming,and opening,there has been great progress in the accountant field of our country,but still some disadvantages in accountant systems currently in effect, for example specific behavivoral standards in industrial accountant systems come up to the reforming requests, the formation of current account systems is not perfect or systematic, and the coordination of current aaccountant standards are not good enough, either. Therefore, the writer put forwards a contemplation that current accountant systems should be reformed further, hoping the accountant systems of our country can serve the socialist market economic development faster and better.

关 键 词：会计改革 行业会计制度 完整性 系统性 突破 诚信 监管 

分 类 号：F233[经济管理—会计学]