当前会计改革进入了一个新阶段,即进入建立适应市场经济需要、适应国际惯例的新模式的历史阶段。我国《准则》的建立,其中一个重要的指导思想是在可能的条件下,尽量向国际会计惯例靠拢,这是满足对外开放,参与国际经济大循环的需要。目前我国对会计目标(对外报告会计)的确定、《准则》有关前提条件和一般 At present, the accounting reform has entered a new stage, that is, it has entered a historical stage of establishing a new model that meets the needs of a market economy and adapts to international practices. One of the important guiding principles in establishing the “Guidelines” in our country is to try to move closer to international accounting practices wherever possible, which is to meet the need of opening to the outside world and participation in the global economic cycle. At present, China’s accounting objectives (external reporting accounting) to determine the “Guidelines” on the prerequisites and general