(一) 近年来,有关会计改革的论述,发表了不少颇有见地的好文章,取得了一定的进展;但成效并不尽如人意,究其原因是多方面的。会计改革是一项复杂的系统工程,必须与财政、财务、税务、金融等有关改革的进程和措施相协调。我认为有些会计改革的理论、方案、措施、建议等,是单纯就会计论会计改革,与财政、税收、财务改革不协调。单纯从会计的角度来看,比如会计界议论较多的实行稳健原则、折旧率偏低采用某些加速折旧方法、存货计价的“后进先出法”、预提坏帐准备等,这些问题在西方会计是公认的,但在我国却涉及到财政、财务制度问题,涉及到国家财政承受能力与财政预算收支平衡,涉及到国家的大的政 (A) In recent years, there have been many good-looking and good-looking articles on accounting reform and some progress has been made. However, the results are not satisfactory. There are many reasons for this. Accounting reform is a complicated systematic project and must be coordinated with the process and measures concerning the reform of finance, finance, taxation and finance. In my opinion, some theories, proposals, measures, proposals, etc. of accounting reform are simply accounting accounting reform, which is not in harmony with the fiscal, taxation and financial reforms. Purely from the accounting point of view, such as the accounting sector discussed the more robust principle of implementation, the low depreciation rate using some accelerated depreciation method, inventory pricing of the “first in, first out” law, provision for bad debts, these issues are Western accounting is generally accepted, but in our country it involves the issue of finance and financial system. It involves the balance between state financial affordability and fiscal budget. It involves the great government of the country