大中型企业改革,重点要 抓紧调整结构和提高效益,从 根本上改变束缚生产力发展的 经济体制,在转换和完善经营 机制上狠下工夫。财会工作要 适应企业的改革而改革。首先 要从指导思想上重视以下四种 观点。 一、效益观点 企业是一个相对独立经济 实体,任何经营活动必须以收 抵支 For large and medium-sized enterprise reforms, the focus must be on restructuring and improving efficiency, and fundamentally changing the economic system that constrains the development of productive forces, and make efforts to transform and improve the operating mechanism. Accounting work must be adapted to the reform of the enterprise. First of all, we must attach importance to the following four perspectives from the guiding ideology. I. Benefits view The enterprise is a relatively independent economic entity. Any business activity must be supported by