1、1984年10月,财政部会计事务管现司在长沙座谈会上正式提出“会计改革”这个命题。这是一个具有战略意义的命题,在客观上顺应了经济发展和经济体制改革的要求,是建立中国特色的社会主义的系统工程中对会计子系统的要求。从主观上说,会计改革反映了自身发展的迫切需要,会计要适应生产力的发展,唯一出路是改革,只有在改革中才能加速我国会计现代化的进程。但当前会计改革总的情况是,理论上讲得多,实务上改得少。《会计法》颁布实施以来,各地组建了会计事务管理专门机构,我国会计工作从理论和实践上才有了一个实在的组织、领导、管理和服务体系。要推动和深化会计改革,关键是会计事务管理部门要制订规划, 1. In October 1984, the MOA’s Accounting Affairs Division formally proposed the proposition “Accounting Reform” at the Changsha Symposium. This is a strategic proposition that objectively follows the requirements of economic development and economic restructuring and is a requirement of the accounting subsystem in the systematic construction of socialism with Chinese characteristics. Subjectively speaking, accounting reform reflects the urgent need of its own development. Accounting should adapt to the development of productive forces. The only way is reform. Only in the course of reform can we speed up the process of accounting modernization in our country. However, the current general situation of accounting reform is that, in theory, much is said and less is practiced. Since the promulgation and implementation of the “Accounting Law”, specialized agencies for the management of accounting affairs have been set up all over the country. The accounting work in our country only has a real system of organization, leadership, management and service in theory and in practice. To promote and deepen the accounting reform, the key is the accounting affairs management department to make plans,