我国将建立起比较完善的社会主义市场经济体制,经济体制的转轨为会计的改革和发展提供了新的机遇,同时也带来了许多问题亟待解决。会计管理体制的变革即是其中重要的一环。本文拟就我国会计管理体制的改革提出一些个人的看法,以期抛砖引玉。我国目前正处于向社会主义市场经济转 China will establish a comparatively perfect socialist market economic system. The transition of the economic system has provided new opportunities for the reform and development of accounting. At the same time, many problems have yet to be resolved. The change of accounting management system is one of the important links. This article intends to put forward some personal opinions on the reform of accounting management system in our country, with a view to starting a discussion. My country is currently in the transition to a socialist market economy