社会主义市场经济的建立,使我军军办企业财务管理工作面临着许多新的问题,如何摆脱计划经济条件下管理体制的束缚,尽快适应市场经济的需要,已是当前急需解决的问题。一、国民经济由计划导向转为市场导向,军队企业会计核算制度必须由“军内型”转为“国际型” The establishment of a socialist market economy is facing many new problems in the financial management of the military-run enterprises of our armed forces. How to get rid of the shackles of the management system under the conditions of a planned economy and meet the needs of a market economy as soon as possible is already a pressing issue that needs to be resolved urgently. First, the national economy should be transformed from a planned one to a market-oriented one. The system of accounting for military enterprises must be changed from “military type” to “international type”