党的十五大确立了我国经济体制改革的目标是进一步完善社会主义市场经济体制,并明确以社会主义公有制为主体、多种所有制经济共同发展的基本经济制度,适应这一新的形势,加快企业会计改革,建立适合社会主义市场经济的会计模式,是摆在企业财务会计工作面前的当务之急,但这种会计改革应从何入手,笔者认为,应抓好以下几点。一、企业会计地位由“单一性”替代“双重性”的转变。长期来,我国的企业会计一直被认为“既是从事企业生产经营的管理人员,又是代表国家对企业实施经济监督的工作人员”。在计 The 15th National Congress of the Communist Party of China established that the goal of China’s economic structural reform is to further improve the socialist market economic system and clarify the basic economic system that takes socialistic public ownership as the mainstay and the common development of various ownership economy in order to adapt to this new situation and speed up The reform of enterprise accounting and the establishment of an accounting model suitable for the socialist market economy are the top priorities in the field of corporate finance and accounting. However, what should be the starting point for such accounting reform? In my opinion, the following points should be met. First, the accounting position of enterprises from “unity ” instead of “duality ” change. For a long time, the accounting of our country has always been considered as “not only the managers who are engaged in the production and operation of enterprises but also the workers who implement the economic supervision on behalf of the state.” In the meter