中国的会计改革，应从中国的基本国情出发，充分借鉴当今世界会计科学的最新成果，形成中国国家化与世界国际化的统一。为此，必须正确认识影响中国会计改革、建立中国会计模式的基本国情，弄通在中国经济进一步走向世界的今天，有分析地引进国际会计惯例，使中国会计与国... China’s accounting reform should proceed from China’s basic national conditions and fully draw on the latest achievements of accounting science in the world today to form the reunification of China’s nationalization with the internationalization of the world. To this end, we must correctly understand the basic national conditions affecting China’s accounting reform and the establishment of China’s accounting model. Through the analysis of the introduction of international accounting practices to make China’s economy go further to the world today, China’s accounting and state ...