在会计改革过程中，我们始终面临着这样一些问题：会计如何适应国家经济体制的转变，如何建立符合社会主义市场经济要求的会计体制，这样的会计体制应该具有什么样的功能和结构，怎样对待西方会计理论的研究成果，等等。特别值得注意的是，随着会计理论研究的深入，西方关于会? In the process of accounting reform, we always face such problems as how accounting adapts to the transformation of the national economic system, how to establish an accounting system that meets the requirements of the socialist market economy, what kind of function and structure this accounting system should have, and what to do with it Western accounting theory research results, and so on. Particularly noteworthy is that with the deepening of accounting theory, the Western Council?