改革开放以来,我国经济高速发展,企业之间的竞争日益激烈。会计作为一门学科,以理论为指导,促进企业经营活动的可持续发展。会计在新世纪来临之后,自身不断发展完善,在理论上不断创新,形成了一个较为完整的会计体系。新世纪复杂的市场环境和竞争压力使得会计面临新的挑战,必须更加完善理论体系,更好的为企业发展服务。 Since the reform and opening up, the rapid economic development in our country has made the competition among enterprises increasingly fierce. Accounting as a discipline, guided by theory, to promote the sustainable development of business activities. After the advent of the new century, accounting has continuously developed and perfected, and has made constant innovations in theory, forming a relatively complete accounting system. The complex market environment and competitive pressures in the new century have made accounting face new challenges. It is necessary to further improve the theoretical system and better serve the development of enterprises.