会计是随着社会生产的发展和经济管理的要求而产生、发展并不断完善的,它是商品经济的产物,经济越发展,会计越重要。随着改革开放的进一步深入发展和社会主义市场经济体制的确立,我国会计改革必须与经济改革同步,以促进会计工作水平的不断提高,更好地为发展社会主义市场经济服 Accounting is produced, developed and continuously improved with the development of social production and economic management. It is the product of commodity economy. The more economic development, the more important the accounting. With the further development of reform and opening up and the establishment of a socialist market economic system, China’s accounting reforms must be synchronized with economic reforms in order to promote the continuous improvement of accounting standards and to better serve the development of the socialist market economy.