会计属于上层建筑范畴，其在观念、理论、方法等方面均应随着客观经济环境的变化而不断改革、发展和完善。在面向二十一世纪之际，对我国会计改革与发展作一展望。1.在会计模式上，实现国际化与国家化的结合。确立国际化与国家化相结合的会计模式，从根本上说是由我国的客观经 Accounting belong to the category of superstructure, its concept, theory, methods and other aspects should be constantly changing with the objective economic environment changes, development and improvement. In the face of the 21st century, we will make a prospect of accounting reform and development in our country. 1. In the accounting mode, to achieve a combination of international and national. The establishment of a combination of internationalization and nationalization of the accounting model, fundamentally from the objective of our country by