随着社会经济的快速发展,会计核算环境变得复杂多样,不确定的经济事项日渐增多,会计自身的发展面临着诸多挑战,财务管理及会计核算过程中出现了一系列的弊端。为了进一步适应社会经济的发展就必须进行会计制度改革,而改革的重点就是要从目前财务管理及会计核算中存在的一些问题开始,不断完善会计制度,提高会计信息质量。 With the rapid development of society and economy, the accounting environment has become complicated and diverse. There are more and more uncertain economic matters. The development of accounting faces many challenges. A series of malpractices have appeared in the course of financial management and accounting. In order to further adapt to the social and economic development, the reform of the accounting system must be carried out. The key point of the reform is to start with some problems existing in the current financial management and accounting, constantly improve the accounting system and improve the quality of accounting information.