會(huì)計(jì)改革與發(fā)展印發(fā)實(shí)施時(shí)間引言會(huì)計(jì)改革是指按照對(duì)會(huì)計(jì)制度、會(huì)計(jì)規(guī)范標(biāo)準(zhǔn)、會(huì)計(jì)準(zhǔn)則等方面的改革，帶動(dòng)會(huì)計(jì)信息的質(zhì)量和透明度的提高，以不滿足社會(huì)對(duì)會(huì)計(jì)信息