在改革开放大潮的推动下,我国的会计制度正在发生重大的质的变化。从理论是制订政策、制度的指导思想这一基本观点出发,对会计改革的若干问题作些理论性探索,或许会增强人们对新会计制度实施的自觉性。一、从困扰我们多年的一个问题中得到的启示近几年来,国务院年年都组织财政、税收、物价大检查。但据财政部提供的情况,年年大检查,不仅未能控制住违纪行为的发展,相反,违纪金额却与年俱增,有违纪问题的企业已占企业总数的90%,其中违纪金额的70%是经过财务部门和会计人员参与形成的。以这个事实说明我们的会计核算失真,会计监督乏力,会计功能嬗变是不会过份的。多少年来,人们一直对这种反常现象进行了思考,却为找不到它的根本原因而困惑。这究竟是为什么?1992年初,邓小平同志的南巡讲话和十四大确立的社会主义市场经济体制,使我们的思 Driven by the tide of reform and opening up, China’s accounting system is undergoing major qualitative changes. Starting from the basic point of view that the theory is the guiding ideology of formulating policies and systems, some theoretical exploration on some issues of accounting reform may enhance people’s consciousness of implementing the new accounting system. I. Inspirations from one of the problems that plague us for many years In recent years, the State Council has organized tremendous inspections of fiscal, taxation and price inspections every year. However, according to the information provided by the Ministry of Finance, annual inspection not only fails to control the development of misconduct, but the amount of misconduct has been increasing with each passing year. Enterprises that violate the law have accounted for 90% of the total number of enterprises, of which the amount of misconduct 70% is formed by the financial department and accountants. This fact shows that our accounting distortion, accounting supervision weakness, the evolution of accounting functions will not be excessive. For years, people have been thinking about this anomaly, but have been puzzled by the root cause of not finding it. What exactly was this? At the beginning of 1992, Comrade Deng Xiaoping’s southern tour speech and the socialist market economic system established at the 14th National Congress made our thinking