会计是经济管理的重要组成部分,经济管理体制改了,会计工作不可能不随之改革,这个简单的道理,不说自明。会计改革大体可以分为两个层次:属于会计制度方面的改革,要由国家有关部门统筹布署以后,才能进行;属于企业内部核算的改革,只要从实际出发,继承、发展以往行之有效的经验,消化、吸收现代管理能为我所用的方法,便可加快步伐,不必等待。这是因为:改革是极其复杂的、群众性的探索和创新的事业,具体到会计改革,由于单位之间的规模不同,行业特点不同,管理水平不同,以及人们对改革的理解程度不同,决定 Accounting is an important part of economic management, economic management system changed, accounting work can not be followed by reform, this simple truth, not self-evident. Accounting reform generally can be divided into two levels: belong to the reform of the accounting system, the relevant departments of the state to be deployed after the deployment in order to proceed; internal accounting reform, as long as the reality, inheritance, development in the past effective Experience, digestion and assimilation of modern management can be the method I use to speed up the pace without having to wait. This is because: reform is an extremely complicated and mass exploration and innovation undertaking, specific to accounting reform. Due to the different scales of units, different characteristics of industries, different levels of management, and different levels of people’s understanding of the reform, the decision