随着我国社会主义市场经济体制改革的逐渐深入,财会制度改革也在不断深化。继国民经济核算体制与国际接轨的改革之后,我国事业单位财会制度改革又有了新发展。这是适应以下三个方面的需要而展开的。一是适应经济市场化的需要。随着市场经济体制的逐步建立,客观上必然要求打破核算制度上的行业和所有制界限,日益向更加“趋同”的方向发展。二是深化改革的需要。本文就此有关财会制度改革后事业单位如何搞好出纳工作的问题,谈谈几点粗浅的意见。 With the gradual deepening of China’s socialist market economic system reform, the reform of the accounting system is also deepening. Following the reform of the national economic accounting system and its international practice, the reform of the accounting system in our country has made new developments. This is to adapt to the following three aspects of the need to start. First, to meet the needs of economic marketization. With the gradual establishment of a market economy system, it is imperative to demand objectively breaking the line of industry and ownership on the accounting system and increasingly moving toward a more “convergence”. Second, the need to deepen the reform. This article on the accounting system reform institutions how to do a good job cashier work, to talk about a few superficial opinions.