会计制度是组织和从事会计工作的指导规范,它受经济体制的制约和影响。在高度集中的计划经济体制下,要求会计制度必须具备高度统一性、较大强制性和相对稳定性,以强化会计制度对宏观控制和国家计划的服务作用。随着有计划商品经济体制的建立,会计制度的上述三个要求将不断弱化,特别是承包、租赁、股份等制度的推行,多种经济成份的交融,企 Accounting system is the guiding norms for organizing and engaging in accounting work. It is restricted and influenced by the economic system. Under a highly centralized planned economy, the accounting system must be highly unified, relatively strong and relatively stable in order to strengthen the service function of the accounting system on macro-control and national planning. With the establishment of a planned commodity economic system, the above three requirements of the accounting system will continue to be weakened. In particular, the implementation of such systems as contracting, leasing and shares, the blending of various economic sectors,