把国有企业改革和提高经济效益工作抓紧搞好,这是建立社会主义市场经济体制的关键,也是推进企业会计工作发展的有利时机。会计工作如何结合改革、改组、改造和加强管理,增强自身优势,发挥积极作用,是企业的一个重点管理问题。会计工作优势,是会计工作在企业整个经济工作中具有的有利条件和优越性的综合体现。在现代企业制度下,企业会计工作的优势可概括为以下几个方面:1、政治优势:在今后一个时期内,我国的改革开放和社会主义现代化建设事业特别是社会主义市场经济体制的建立和现代企业制度的发展,将为企业会计工作的发 Paying close attention to the work of reforming state-owned enterprises and improving economic efficiency is the key to establishing a socialist market economic system and a favorable opportunity for advancing the development of enterprise accounting work. How to combine accounting reform, reorganization, transformation and strengthening management to enhance their own advantages and play an active role is one of the key management problems of enterprises. The advantages of accounting work are the comprehensive embodiment of the favorable conditions and superiority that accounting work has in the entire economic work of an enterprise. In the modern enterprise system, the advantages of the enterprise accounting work can be summarized as follows: 1. Political advantages: In the coming period, China’s reform and opening up and the socialist modernization drive especially the establishment of a socialist market economic system and The development of modern enterprise system will be the development of enterprise accounting work