随着社会主义市场经济体制的建立,企业要在激烈的市场竞争中立于不败之地,必须练好内功,包括财务会计工作应如何适应新的经济环境。现就这一问题谈几点看法:一、企业取得经济效益必须强化财权市场经济的建立要使企业成为市场竞争的主体,企业必须转变经营机制,改变过去依靠国家计划安排和组织生产,而应在国家的宏观调控的条件下,企业要自主 With the establishment of the socialist market economic system, enterprises must be invincible in the fierce market competition and must improve their internal skills, including how the financial accounting work should adapt to the new economic environment. Several opinions are now discussed on this issue: First, enterprises must achieve economic benefits and must strengthen the establishment of financial market economy. Enterprises must become the main players in market competition. Enterprises must change their operating mechanisms and change the past to rely on national plans to organize and organize production. Under the conditions of national macro-control, enterprises must be autonomous