在新的时代环境下人们的生活方式生活习惯发生了种种的变化,会计也是如此。本文基于经济理论进行分析,分析在当代条件下会计的变化,并对会计的现状提出新的要求,新的改革方案,进一步分析会计在我国现存的实际问题,分析其发生的原因,以及其改革方案。使新的会计方案能够更加有效科学地运用在生活工作上。 In the new age environment, people’s lifestyle habits have undergone a variety of changes, accounting is also true. Based on the economic theory, this article analyzes the changes of accounting under the contemporary conditions, and puts forward new requirements and new reform proposals on the current situation of accounting. It further analyzes the actual problems existing in accounting in China, analyzes the causes and the reform Program. So that new accounting programs can be more effectively and scientifically applied in daily life work.