强化会计管理职能,完善会计运行机制,促进经济增长方式转变,为现代企业服务,是我国会计管理工作的一项重要任务。会计制度的改革,新会计制度颁布和实施,不仅为我国进一步建立与国际会计准则接轨的会计运行机制奠定了良好基础,也为社会主义市场经济的真正确立、改革开放步伐的加 To strengthen the accounting management function, improve the accounting operation mechanism, promote the transformation of the economic growth mode and serve the modern enterprise is an important task in our country’s accounting management. The reform of the accounting system and the promulgation and implementation of the new accounting system have not only laid a good foundation for our further establishment of an accounting operation mechanism that is in line with the international accounting standards but also for the real establishment of the socialist market economy and the pace of reform and opening up