当前,改革的春风,催生着无数生机勃勃的新事物,改革的潮流势不可挡。会计作为经济管理的一个重要组成部分,也必须从速进行改革。但是我国的会计改革不宜脱离现实太远,或盲目地学习西方,要认真总结三十多年的实践经验,探索和研究我国现阶段的一系列财会理论和实际问题,促进改革的健康发展。初步设想几点改革意见,与大家共同探讨: (一)必须树立以提高经济效益为中心,促进经济发展的指导思想。多少年来,财会工作束缚在“记帐、算帐、报帐”的圈子里,形成了“管帐不管事”、“管帐不管 At present, the spring breeze of reform has given birth to numerous and exciting new things, and the trend of reform is overwhelming. As an important part of economic management, accounting must be reform as soon as possible. However, our country’s accounting reform should not be too far away from reality or blindly learn from the West. We should conscientiously sum up more than three decades of practical experience, explore and study a series of current accounting theories and practical issues in our country and promote the healthy development of the reform. We should tentatively envisage several reform proposals and discuss with them all: (1) The guiding ideology of raising economic benefits and promoting economic development must be established. Over the years, accounting work tied to the “accounting, accounting, reimbursement,” the circle, formed a “management account does not matter,” "control account regardless of