会计的本职工作，不能仅限于记账、算账、报账。特别是在市场经济条件下，如何适应新形势，新变化，使国家的资金不受损失，做到增收节支，是会计应该考虑的问题。在计划经济条件下，国家统管，会计工作有统一的要求，有统一的核算制度。所以，会计工作比较好干；而现在则不同 Accounting’s own work, can not be limited to accounting, accounting, reimbursement. Especially under the conditions of a market economy, how to adapt to the new situation and new changes so that the state’s funds will not suffer any losses and increase revenue and reduce expenditure is a question that accountants should consider. Under the conditions of a planned economy, the state has unified control over accounting work and a unified accounting system. So, accounting work is better; now it’s different