随着建立社会主义市场经济体制的深入推进和发展，特别是在党中央提出要实现“两个根本转变”的新形势下，对财会工作提出了更高、更新的要求。财会工作如何适应市场经济发展的需要，笔者就此谈，或初浅的认识。一、市场经济环境发生变化，财会管理工作发生根本转化上。今，国 With the further promotion and development of establishing the socialist market economic system, especially under the new situation that the Central Party Committee proposes to realize “two fundamental changes”, it has put forward more and more requirements for the financial and accounting work. How to adapt to the needs of the development of the market economy, the author on this talk, or initial understanding. First, the market economy environment changes, accounting management fundamental change. Today, the country