摘要会计管制变迁是以经济改革和全球经济一体化为背景，制定适合社会主义市场经济和资本经济发展需求的会计准则。任何一个国家的会计管制都处于一定的社会经济环境，受各种客观环境和社会力量的影响。会计发展水平及会计基础决定了会计思想形态及会计规范的形成，会计管制是社会经济发展和进步的持续，渐次回应，并最终形成会计管制的演进，即会计管制变迁。经济发展与经济环境的变化是会计管制变迁的外生变量，因而在客观环境不同的发展途径和轨道的约束下，会计管制的内容、方式和范围等也有所不同。本文结合我国经济发展形式，首先介绍会计管制变迁的背景及意义，通过研究背景的分析，探讨会计管制的理论意义和实践意义，确定会计管制变迁的研究内容以及研究方法，进而提出本文的研究方向。然后以时间顺序叙述从改革开放到经济全球化我国会计管制变迁的四大阶段，并针对四个阶段会计管制变迁的发展历程，分别介绍我国会计管制变迁的五大特征，最后结合我国会计管制变迁规律，根据我国会计管制变迁的特征，并就中国现有经济形势分析我国会计管制的发展前景。关键词：会计管制会计管制变迁演进AbstractAccountingregulationchangeineconomicreformandglobaleconomicintegrationasthebackground,suitableforthesocialistmarketeconomyandcapitaleconomydevelopmentrequirementsofaccountingstandards.Anyaccountingcontrolsacountryinacertainsocialeconomicenvironment,influencedbyallkindsofobjectiveenvironmentandthesocialforces.Accountingandaccountingbasisdecidesthedevelopmentlevelofthought-formandtheformationoftheaccountingstandard,accountingcontrolisthecontinuedsocialandeconomicdevelopmentandprogress,gradually,andfinallyformtheevolutionofaccountingregulation,namelytheaccountingregulatorychange.Economicdevelopmentandchangesofeconomicenvironmentchangeaccountingregulationistheexogenousvariables,thustheobjectiveenvironmentofdifferentdevelopmentwaysandundertheconstraintsoftheorbit,content,wayandscopeofaccountingregulationandsoonisalsodifferent.Combiningwithourcountryeconomicdevelopmentform,introducesthebackgroundandsignificanceofaccountingregulationchange,throughtheanalysisoftheresearchbackground,toexploretheoreticalandpracticalsignificanceofaccountingregulation,accountingregulationchangetheresearchcontentandresearchmethod,putforwardtheresearchdirectionofthisarticle.Thentonarrativetimeorderfromreformandopeninguptotheeconomicglobalizationthefourstagesofourcountryaccountingcontrolchange,andinviewofthefourstagesthedevelopmentprocessofaccountingregulationchange,respectively,introducedthefivecharacteristicsofourcountryaccountingcontrolchange,finallytheaccountingregulationchangeruleinourcountry,accordingto