以市场经济为导向的转换企业经营机制的改革,出现了传统计划经济体制下不可能出现的新情况、新问题,企业内部以及企业之间经济关系的复杂化、筹资渠道的市场化、利益分配的多元化等等,必然对企业财会工作提出新的要求和任务,这就要求企业财会工作有所创新。实现企业财会工作的创新,无论是企业财会工作的指导思想,还是财会工作的内容和手段都要有所创新。财会工作的重 Market economy-oriented transformation of the operating mechanism of enterprises has led to the emergence of new situations and new problems that can not possibly occur under the traditional planned economy, the complicated economic relations within and between enterprises, the marketization of fund-raising channels, the distribution of benefits Diversification and so on, will inevitably put forward new requirements and tasks for the enterprise accounting work, which requires some innovation in the enterprise accounting work. To realize the innovation of the enterprise accounting work, both the guiding ideology of the enterprise accounting work and the content and means of the accounting work should be innovated. The weight of accounting work