我国企业的经营机制正朝着十四次党代会提出的社会主义市场经济的方向转变,企业将成为“自主经营、自负盈亏、自我发展,自我约束”的法人实体和市场竞争主体。在企业经营机制转变的同时,企业财务管理工作和企业会计工作的重心也必须随之转移。财会工作的内容、方法、制度、作风 The operating mechanism of Chinese enterprises is moving in the direction of the socialist market economy proposed by the 14th Party Congress, and the company will become a legal entity and a market competition subject that is “self-operated, self-financing, self-development, and self-discipline”. At the same time as the transformation of business operations, the focus of corporate financial management and corporate accounting must also shift. The contents, methods, systems, and style of accounting work