现代企业制度的变革,引发了企业内外部经济坏境的变化的同时,会计工作也有了新的调整。本文首先简述了会计改革的必要性,并就当前我国会计制度存在的问题提出了应对措施。 While the reform of the modern enterprise system has triggered changes in the economic environment inside and outside the enterprise, new adjustments have also been made to the accounting work. This article first outlines the necessity of accounting reform, and puts forward the countermeasures for the existing problems in China’s accounting system.