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会计制度改革是一项复杂的系统工程,其总体目标在于建立与现代市场经济相适应的、健全的、完善的会计规范体系,应该按市场经济发展的要求构建我国会计制度。
The reform of the accounting system is a complicated systematic project. Its overall goal is to establish a sound and perfect system of accounting norms that is compatible with the modern market economy and to construct our accounting system according to the requirements of the development of the market economy.