会计与会计法经济体制改革给我国上层建筑领域的各个方面带来了很大的影响，作为对经济活动进行反映、监督、分析的会计也必然要适应这种变革的需要，从会计实务的处理到会计理论的研讨都在不断地向纵深发展。但改革必须有章可循，无目标无约束的改革是不会成功的。从这一方面 Accounting and Accounting Law The reform of the economic system has brought great influence on all aspects of the superstructure in our country. As an accounting which reflects, supervises and analyzes economic activities, it is also necessary to adapt to the needs of such changes. From the perspective of accounting practice To the study of accounting theory are constantly in-depth development. However, the reform must be rule-based, and the goalless and unconstrained reform will not succeed. From this aspect