近年来,随着经济体制改革的不断深化,物资企业面临着许多新情况:工业企业集团的不断发展;工业企业的产供销一体化;计划内物资比重的下降;部分物资价格并轨;等等。这都使物资企业效益受到了影响。今年既是加大流通体制改革的一年,又是进一步搞好大中型企业,转换企业经营机制的一年,财会人员和财会工作如何为进一步加快物资流通领域的发展步伐 In recent years, with the continuous deepening of the reform of the economic system, material companies are faced with many new situations: the continuous development of industrial enterprise groups; the integration of production, supply and sales of industrial enterprises; the decline in the proportion of materials within the plan; the consolidation of some material prices; and so on. This has affected the effectiveness of material companies. This year is not only a year of intensifying the circulation system reform, but also a year in which large and medium-sized enterprises have been further improved and their operational mechanisms have been transformed. How finance personnel and financial and accounting work can further accelerate the pace of development in the field of material circulation