会计改革以来,我国的会计行为规范有了一个初步的框架,这对会计工作的开展起到了积极的作用。但是,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,会计行为规范也须进一步完善和发展。本文就会计准则、财务通则、会计职业道德等规范的完善问题作一探讨。一、会计准则与有关经济法规之间的协调 Since accounting reform, our country’s accounting code of conduct has a preliminary framework, which has played a positive role in the development of accounting work. However, the establishment of a market economy and the universal implementation of the modern enterprise system put forward some new problems and requirements for accounting work, and the accounting code of conduct needs to be further perfected and developed. This article discusses accounting standards, general rules of finance, accounting professional ethics and other norms to improve the issue. First, the coordination between accounting standards and relevant economic laws and regulations