邓小平同志的南巡讲话和党的十四大以后,我国建立了社会主义市场经济体制,这是一次革命性的飞跃。可以预料,市场经济体制的建立,将使人们的思维方式,价值取向,行为准则,是非标准,道德观念,精神状态,工作作风等发生一系列的变化。为适应、推进和发展这项重大决策,各方面的改革都应以有利于市场经济顺利运行为原则,财会工作也不能例外,这就对会计工作者提出了更新观念,提高思想水平和业务水平的 Since Comrade Deng Xiaoping’s southern tour speech and the party’s 14th National Congress, our country has established a socialist market economic system. This is a revolutionary leap. It can be expected that the establishment of a market economy system will lead to a series of changes in people’s way of thinking, value orientation and code of conduct, non-standards, moral values, mental state and work style. In order to adapt, promote and develop this major policy decision, reforms in all fields should be guided by the principles conducive to the smooth operation of the market economy and the exception of the accounting and accounting work. This puts forward to the accounting workers a renewed concept of raising ideological and operational levels of