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一、会计准则创新的现实意义我国是有着五千年悠久历史的文明古国,千百年来我国会计工作与会计制度的变革和发展,无不透射出会计创新的思想火花与理性飞跃;但由于受到传统文化思想和政治经济制度与会计理念的制约。会计制度创新较为缓慢。新中国成立后的几十年来,未能很好地广泛学习借鉴世界各国尤其是西方发达国家在会计理论、会计制度与会计工作尤其是会计准则等方面的先进经验和科学成分,形成了封闭性的会计理论思维,会计制度创新不可与世界先进水平同日而语。改革开放尤其是1992年
I. Practical Significance of Accounting Standards Innovation China is an ancient civilization with a history of 5,000 years. For thousands of years, the reform and development of accounting and accounting systems in our country have all shown the spark of thinking and the rational leap in accounting innovation. However, Traditional Cultural Thoughts, Political and Economic Institutions and Accounting Concept. Accounting system innovation is more slow. In the decades since the founding of New China, it has not been able to learn extensively and learn from the advanced experience and scientific components of all countries in the world, especially the developed western countries, in terms of accounting theory, accounting system and accounting work, especially accounting standards, forming a closed Accounting theory of thinking, accounting system innovation can not be the same as the world advanced level. Reform and opening up especially in 1992