深化改革开放以来,由于社会经济形势更加多元化,反映在会计领域中的问题也更加复杂,给会计工作迎来了新的机遇与挑战,在市场经济条件下,如何充分发挥会计的作用,使我国的会计工作适应市场经济的需求,是一个值得研究的课题。 Since deepening the reform and opening up, as the social and economic situation is more diversified, the problems reflected in the accounting field are also more complicated, which have ushered in new opportunities and challenges in accounting work. Under the market economy, how to give full play to the role of accounting so that Our country’s accounting work to adapt to the needs of the market economy is a subject worth studying.