一、现行会计制度的功与过会计制度是会计工作的规范,规定了会计日常核算的方法、程序。这是目前人们较为普遍的看法。我国会计制度是在借鉴苏联经验的基础上,适应我国经济管理体制而逐步发展起来的。其特点是:统一的报表格式;统一的会计业务核算方式;统一的呈报对象。近十年来,我国经济体制的改革使会计所处的经济环境发生了深刻的变化,会计与经济的发展出现了某种程度上的不适应。于是,对会计制度改革的议论日益增多。归纳起来有三种论述: First, the function of the current accounting system and accounting system is accounting norms, provides for accounting methods and procedures for routine accounting. This is the current common belief among people. Our country’s accounting system is gradually developed on the basis of drawing lessons from the Soviet experience and adapting to the economic management system of our country. Its characteristics are: a unified format of statements; unified accounting business accounting methods; unified reporting object. In the past ten years, the economic system reform in our country has brought about profound changes in the economic environment in which accounting has taken place. Accounting and economic development have shown some degree of incommensurability. As a result, the reform of the accounting system is increasingly talked about. Summarized in three discussions: