近年来，国际经济一体化趋势迅速发展，国际经济和国际资本的进一步融合已成为不可逆转的潮流。我国要发展经济，必须融入到这个潮流中去。我国的企业既要引入先进的技术和充分利用资源，同时还要创造条件走向国际。这给会计改革提出了较高的要求，会计核算制度应是全方位的， In recent years, the trend of international economic integration has developed rapidly. The further integration of the international economy and international capital has become an irreversible trend. To develop our economy, we must integrate into this trend. Our country’s enterprises should not only introduce advanced technologies and make full use of resources, but also create conditions for going global. This has put forward higher requirements for accounting reform. The accounting system should be comprehensive,