一、转变是市场经济的必然一是经济体制改革的结果。过去在计划经济体制下，企业以公有制为主，社会主义企业的目的是满足人民群众不断增长的物质和文化需要，即以保证供给为主。当时经济“短缺”的基本特征，使会计工作只需要核算清楚成本，给个合理计划价格即可，别无他求。 First, the change is the inevitable one of the market economy is the result of economic restructuring. In the past, under the planned economic system, enterprises were dominated by public ownership. The purpose of the socialist enterprises was to meet the ever-increasing material and cultural needs of the people, that is, to ensure supply. At that time, the basic feature of “shortage” of economy was that the accounting work only needed to calculate the cost clearly and gave a reasonable plan price. There was no other demand.