企业会计制度改革的目的,旨在通过对组织和从事会计工作所必须遵循的规则、方法和程序等进行合乎国际规范的改造,以期促进我国社会主义市场经济的发展。而银行信货作为产业关系的上层建筑,其货币形态上的每每价值让渡和转移,无一不是企业 W—G、G—W和现实生产过程中的传导媒介,因而企业会计、财务改革实施过程中所出现的诸多新情况、新问题,也就无一不通过货币资金这个维系纽带和桥梁传导到银行信贷上。会计制度改革后,对银行信贷资金管理的双重影响改革后的新会计制度,由于扩大了企业自主筹资权,企业可以根据需要多方筹资,银行统包企业资金的格局有所松动,并在逐渐打破,而某一专业银行统包的可能性会更小;实行了制造成本法,成本核算不实、虚盈实亏的问题有了较大改观;计提 The purpose of the reform of the accounting system of enterprises is to reform in conformity with international norms the rules, methods and procedures that must be followed in organizing and conducting accounting work in order to promote the development of the socialist market economy in our country. As the superstructure of industrial relations, the bank credit is the transfer medium in W-G, G-W and the real production process because of the concession and transfer of monetary value. Therefore, the implementation of enterprise accounting and financial reform During the course of many new situations and new problems that arise, all of this will continue to be linked to bank credit through the monetary bond and the bridge of ties. The double impact on the management of bank credit funds after the reform of the accounting system The reform of the new accounting system has resulted in the loosening of the capital structure of bank reunification businesses due to the expansion of enterprises’ , While the possibility of a specialized bank reorganization will be smaller; the implementation of the manufacturing cost method, the cost accounting is not real, virtual profit real loss problem has been greatly improved; provided