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当前各地都在进行形式多样的企业改革探索,在这个深刻的机制创新的过程中,企业经营机制的转换,必然对企业经营机制的有机组成部分——会计工作,产生重大影响,因此,适应社会主义市场经济要求的企业经营机制的形成和运转,必须有一个科学合理、高效的会计体系与之相适应,进一步深化会计改革,加强会计工作,已成为转换企业经营机制的主要内容和基本前提。笔者认为,为了适应企业经营机制转换的要求,企业会计工作必须进行相应的改革。
At present, various forms of enterprise reform are being explored around the world. In this profound process of institutional innovation, the transformation of the operating mechanism of the enterprise inevitably has a major impact on the accounting work, which is an organic part of the operating mechanism of the enterprise. Therefore, The formation and operation of a business operation mechanism required by a market economy must be accompanied by a scientific, rational and efficient accounting system. Further deepening of accounting reform and strengthening of accounting work have become the main contents and basic preconditions for the transformation of the business operation mechanism. In my opinion, in order to meet the requirements of the transformation of business operations, corporate accounting must be the appropriate reform.