一、财务会计行为规范体系的完善市场经济的确立、现代企业制度的普遍推行,对会计工作提出了若干新的问题和要求,会计行为规范面临着进一步完善的问题。(一)会计准则与有关经济法规之间的协调在我国,会计受到政府的严格管制,会计活动处于国家详尽而完备的法律管制之下,会计准则具有法律上的约束力。但是,由于会计准则制定机构和成员缺乏法律人士的参与;会计准则的实行正处于有关经济法规“空 First, improve the system of financial accounting norms The establishment of a market economy, the universal implementation of the modern enterprise system, the accounting work put forward a number of new issues and requirements, accounting standards of conduct are facing further improvement. (A) the coordination between accounting standards and relevant economic laws and regulations In our country, accounting is subject to strict government control, accounting activities under the state’s comprehensive and complete legal control, the accounting standards are legally binding. However, due to the lack of participation of legal persons in the accounting standards setting bodies and members, the implementation of accounting standards is under the relevant economic regulations