随着我国经济体制改革的逐步深入，财会制度改革也不断深化。继国民经济核算体制与国际接轨的改革以及企业财务会计制度的相应改革之后，１９９８年我国事业单位财会制度改革又有了新发展。这是适应以下三个方面的需要而展开的。一是适应经济市场化的需要。随着市场经济体... With the gradual deepening of China’s economic system reform, the reform of the accounting system has also been deepening. Following the reform of the national economic accounting system and the international standards and the corresponding reform of the financial accounting system of enterprises, the reform of the accounting system in our country has made new developments in 1998. This is to adapt to the following three aspects of the need to start. First, to meet the needs of economic marketization. With the market economy ...