财政部副部长张佑才在日前召开的全国会计管理工作会议上透露，当前关于进一步深化会计核算制度改革的总体思路已经初步明确，初步设想是借鉴《股份有限公司会计制度》的模式，打破行业、所有制、组织制度、经营方式界限，建立统一的、综合性的会计制度。他表示，这次会计核算 Zhang Youcai, Vice Minister of the Ministry of Finance disclosed in a meeting of the National Accounting Administration held recently that the general idea on further deepening the reform of the accounting system has been tentatively clear. The initial idea is to learn from the model of “the accounting system for joint-stock limited companies” to break the industry and ownership system , Organizational system, mode of operation boundaries, the establishment of a unified, comprehensive accounting system. He said the accounting