伴随经济体制改革的深入发展,中国的会计正在走向世界、走向现代化;与此同时,中国作为一个社会主义国家,其会计的原则与标准又必然具有自己的特色。正确、全面地认识中国会计的过去与现在,才能真正明了中国会计的本质特征和未来发展方向。一、历史的回顾中国会计原则与标准的形成机制和内容,取决于特定的政治与经济环境。在实行经济改 With the further development of the economic reform, China’s accounting is moving toward the world and becoming more modern. At the same time, as a socialist country, China’s accounting principles and standards must have their own characteristics. Correct and comprehensive understanding of the past and present of Chinese accounting can we truly understand the essential characteristics of Chinese accounting and future development. I. Historical Review The formation mechanism and content of Chinese accounting principles and standards depend on the specific political and economic environment. In the implementation of economic reform