会计信息是现代经济生活中不可或缺的重要经济信息之一。会计制度作为规范会计信息的规则,在社会主义市场经济发展中起着重要的作用。近年来,我国先后颁布实施了《企业会计准则——基本准则》《企业财务通则》和《企业会计制度》,对会计制度进行了重大改革,之后,又陆续发布了若干个具体会计准则,在推进会计制度向市场经济转轨和与国际会计惯例协调方面实现了重大突破。然而,随着市场经济的不断深化,必将对会计核算提出新的要求,要求会计制度相应进行改革和完善。分析发达市场经济国家会计制度,取其精华为我所用,有利于推进我国会计制度改革。 Accounting information is one of the most important economic information indispensable to modern economic life. As a rule of regulating accounting information, accounting system plays an important role in the development of socialist market economy. In recent years, China successively enacted and promulgated the “Accounting Standards for Business Enterprises - Basic Standards”, the “General Rules for Corporate Finance” and the “Accounting System for Business Enterprises”, and carried out major reforms in the accounting system. Several specific accounting standards were subsequently promulgated A major breakthrough has been made in promoting the transition of the accounting system to the market economy and in coordination with international accounting practices. However, with the continuous deepening of the market economy, it is bound to put forward new requirements on accounting and require the accounting system to be reformed and improved accordingly. Analyzing the national accounting system of developed market economy, taking the best of it for my own use, is conducive to advancing the reform of China’s accounting system.