几年来,中国会计的改革和发展,致使会计基础工作规范失范的问题日渐突出,同时,国际、国内经济管理工作和会计工作的新发展,催生了会计基础工作管理创新的迫切要求,因此,笔者围绕以上问题提出几点修订《会计基础工作规范》的建议。 Over the past few years, the reform and development of China’s accounting led to the gradual prominence of irregularities in the basic norms of accounting work. At the same time, the new developments in international and domestic economic management and accounting work have given rise to urgent requirements for management innovation in basic accounting work. Therefore, Based on the above questions put forward some amendments to the “basic accounting standards” proposal.