社会主义市场经济体制的确立,是我国经济发展史上的一次重大变革。作为经济管理基础的会计工作.应当在这次经济体制的大变革中,转变经营观念,充分发挥其职能作用。下面谈一些我们的看法。一、会计工作经营观念的转变为切实搞好会计改革,促进社会主义市场经济的完善与成熟,会计工作者首先要进行观念的更新。1.效益观念:我国由于长期受计划经 The establishment of a socialist market economic system is a major change in the history of China’s economic development. As the basis of economic management, accounting work should be in this great transformation of the economic system, change the concept of management, give full play to its functional role. Here to talk about some of our views. First, the transformation of the concept of accounting work To practically improve accounting reform and promote the improvement and maturity of the socialist market economy, accounting workers must first update their concepts. 1. Benefit concept: As long-term planning by our country