党的十四大明确提出,我国经济体制改革的目标是要建立社会主义市场经济。我国经济体制改革的目标模式发生了变化,自然也就要求会计模式转轨变型。而且,国际社会经济一体化的趋势决定了对外开放将成为我 The 14th National Congress of the CPC made it clear that the goal of China’s economic restructuring is to establish a socialist market economy. The target mode of our country’s economic system reform has changed, and naturally the accounting model has been transformed. Moreover, the trend of economic integration in the international community determines that opening to the outside world will become me