一、中国的经济发展与会计改革1978年中国实行改革开放政策以来,不仅经济得到了较快发展,而且已经快速融入了世界经济体系。从1978年到2004年的26年间,中国国内生产总值由1 473亿美元增至16 494亿美元,年均增长9·4%,今年上半年又同比增长9·5%,预计今年全年国内生产总值至少可 I. Economic Development and Accounting Reform in China Since China adopted its policy of reform and opening up in 1978, not only has the economy enjoyed rapid development, but it has also rapidly integrated into the world economic system. In the 26 years from 1978 to 2004, China’s GDP increased from 147.5 billion U.S. dollars to 1.4944 trillion U.S. dollars with an average annual increase of 9.4%. In the first half of this year, China’s GDP also increased 9.5% over the same period of last year. GDP at least