我国会计改革环境因素分析

分析了社会政治、经济、法律环境因素对我国会计改革的影响，提出应将会计改革纳入我国深刻、广泛的社会变革中，对会计改革进行一系列的战略性决策，首先要继续推进政治体制改革和政府机构改革，建立政府主导的会计模式；其次是继续国有企业改革，建立规范的企业会计制度；第三是加强法律制度的建立和完善。

Analysis on Environmental Factors for Our Country's Accounting Reform

This paper analyzes the influence of social, political, economic and legal environment factors on our country's accounting reform, puts forward that the accounting reform should be taken into our country's deep and wide social r evolution and a series of strategic decisions should be made in accounting refor m. At first, the political system reform and governmental institution reform sho uld be promoted continuously and the accounting model directed by the government should be established, secondly the reform of state-owned enterprises should b e continued and the normalized enterprises' accounting system should be set up, thirdly the establishment and perfection of the legal system should be strengthe ned.