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1992年12月9日《中国财经报》发表的何敬一的短文写道,在社会主义市场经济条件下,会计管理对象及其环境,无时无刻不在发展、变化。这些变化,必然要给会计工作带来一些新的问题。因此,会计人员必须更新观念,用新的观念,新的思维方式去观察、分析、研究、处理会计管理中的问题。更新观念,首先要树立社会主义市场经济观念。我国改革的一个核心问题就是要从根本上改变束缚生产力发展的高度集中的计划经济体制,建立充满生机与活力的社会主义市场经济体制。因此,会计人员要抓住机遇,树立新的市场观、竞争观、效益观、法制观等,才能在发展社会主义市场经济中得心应手,大
He Jingyi’s essay published on December 9, 1992 in the “China Business News” wrote: Under the socialist market economy, the object of accounting administration and its environment are constantly evolving and changing. These changes will inevitably bring some new problems to the accounting work. Therefore, accounting personnel must update their concepts, use new ideas and new ways of thinking to observe, analyze, research and deal with the problems in accounting management. To update concepts, we must first establish the socialist market economy concept. A core issue of our country’s reform is to fundamentally change the highly centralized planned economy that binds the development of the productive forces and establish a socialist market economic system full of vigor and vitality. Therefore, if accounting personnel should seize the opportunity and establish a new market concept, a competitive concept, a benefit concept and a legal system view, can they be handy in developing the socialist market economy.