会计体制的改革,是当前经济体制改革的重要一环。自党的十一届三中全会决定把工作重点转移到经济建设上以来,国家对计划、财政、税收、价格、金融、外贸、劳动工资以及企业内部竞争机制等方面都进行了不同程度的变革。在变革中,暴露了传统的会计理论、内容、方法及其体制中存在的一些弊端。为了深化会计改革,以适应经济体制改革的需要,本文试就如何进行会计改革的问题,谈点粗浅的看法。一、传统的会计理论有待进一步更新(一)会计原则的制定会计原则是会计工作机制的导向,是整个会计工作的基础。其实质性内容是依据会计的发展规律,制定会计工作的方针政策,确立会计工作的准则、规范、制度和方法的理论基 The reform of the accounting system is an important part of the current economic system reform. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China decided to shift the focus of its work to economic construction, the state has carried out varying degrees of changes in planning, finance, taxation, pricing, finance, foreign trade, labor and wages, as well as internal competition mechanisms. . In the course of reform, the traditional accounting theories, contents, methods and some drawbacks in their systems are exposed. In order to deepen the accounting reform, in order to meet the needs of the reform of the economic system, this article tries to talk about some superficial views on how to carry out the accounting reform. First, the traditional accounting theory to be further updated (A) the development of accounting principles Accounting principles are the guiding mechanism of accounting work, is the basis for the entire accounting work. Its substantive content is based on the law of development of accounting, accounting principles and policies formulated to establish accounting standards, norms, systems and methods of theoretical basis