会计改革带来的不仅仅是会计政策、会计实务的演变,更重要的是会计理论、会计观念、会计思想方面的转变。太钢作为全国大型钢铁联合企业、山西省会计制度改革试点企业之一,为确保这次会计制度改革做到步伐快,效果好,我们组织部分业务骨干结合太钢实际,对如何贯彻实施新会计制度以及新旧会计制度衔接等问题进行了专题研究,并进行了整体工作布署,拟定了实施方案。 Accounting reforms not only bring about the evolution of accounting policies and accounting practices, but also more importantly the changes in accounting theories, accounting concepts, and accounting ideas. As one of the national large-scale iron and steel conglomerates and one of the pilot enterprises in the reform of the accounting system in Shanxi Province, TISCO has ensured that this accounting system reform is fast and effective. We have organized some of our business leaders to combine Taigang’s reality and how to implement new accounting. The system and the convergence of the old and new accounting systems were conducted special studies, and overall work arrangements were carried out to formulate implementation plans.