在经济发展和市场开放的同时 ,中国会计必将发生深刻的变化。具体会计准则的颁布、《会计法》的修订、《股份有限公司会计制度》的出台 ,都很好地说明了这一趋势。在这样一个充满挑战和机遇的大环境下 ,探讨新世纪的中国会计改革与发展问题 ,无疑有着深远的现实意义。笔者认为 While economic development and market opening up, China’s accounting will surely undergo profound changes. The promulgation of specific accounting standards, the revision of the Accounting Law and the promulgation of the Accounting System for Joint Stock Limited Companies all illustrate this trend very well. In such an environment full of challenges and opportunities, it is undoubtedly of far-reaching realistic significance to explore the issue of accounting reform and development in the new century in China. the author thinks