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企业财会人员要强化营运资金观念付基明为适应经济体制转轨而进行的财务会计改革，不只是传统的财务管理、成本核算方法与技巧上的创新，关键是财会人员观念的转变。比如取消固定基金、流动基金、专项存款、专用基金等科目，废除流动资金和专用基金的严格划分、资本性支出...
Corporate finance personnel must strengthen the concept of working capital and pay basic financial reforms in order to adapt to the transition of the economic system, not only the traditional financial management, cost accounting methods and technical innovation, the key is the change of concept of accounting personnel. For example, cancel fixed funds, mobile funds, special deposits, special funds and other subjects, abolish the strict division of capital and special funds, capital expenditures...