党的十一届三中全会拉开了经济改革的序幕。特别是当前随着一包一挂两推广的深入,对企业财务工作提出了新的要求,即财务工作如何围绕企业经营机制的转变,逐步建立起以提高经济效益为目标,以强化内部管理为中心,建立一个能适应商品经济日趋发展需要的会计模式,即“经营管理型会 The Third Plenary Session of the Eleventh Central Committee opened the prelude to economic reform. In particular, with the deepening of one package, one hanging and two promotion campaigns, new requirements have been put forward on the financial work of enterprises. That is, how the financial work revolves around the transformation of the business operation mechanism and gradually sets the goal of improving economic efficiency as the goal and strengthening internal management as Center, to establish an accounting model that can adapt to the increasingly development of commodity economy, that is, "management and operation type