自从20世纪70年代末期贯彻改革开放总方针以来,我国经济建设走过了三十多年不平凡的历程,在世纪之交开始稳步推行社会主义市场经济运行体制并已取得初步成效。中国会计学会于1980年正式成立后,在推动会计理论研究以及发展会计在经济建设中的作用方面功不可没,不断创新并取得了举世瞩目的成就。本文拟以20世纪70～80年代、90年中期前后以及世纪之交三个不同时期中国经济建设环境的变化为线索, Since the general guidelines for carrying out the policy of reform and opening up in the late 1970s, China’s economic construction has gone through an extraordinary course of more than three decades. At the turn of the century, the socialist market economic operation system has been steadily implemented and initial results have been achieved. After the formal establishment of China Accounting Association in 1980, China Accounting Association contributed greatly to the study of accounting theory and the role of development accounting in economic construction. It has continuously innovated and made remarkable achievements. This paper attempts to clues to the changes of China’s economic construction environment in the three different periods from the 1970s to the 1980s, the mid-1990s and the turn of the century,