为适应建设现代企业的需要,加强会计工作,加快会计改革步伐势在必行。而改革的关键,是从根本上改革与产品经济相适应的会计管理体制,建立与市场经济相适应的会计管理体制。为了更好地发展生产,并在生产中能够取得最大的经济效果,达到预期生产目的,就必须对生产过程进行有计划、 In order to meet the needs of building a modern enterprise, it is imperative to strengthen the accounting work and accelerate the pace of accounting reform. The key to reform is to fundamentally reform the accounting management system that is compatible with the product economy and establish an accounting management system that is compatible with the market economy. In order to develop production better and achieve maximum economic results in production and to achieve the intended purpose of production, the production process must be planned,