党的十四大确定了我国经济体制改革的目标是建立和完善社会主义市场经济体制。社会主义市场经济通过引进竞争机制达到社会资源的最佳配置,推动经济发展。为了在激烈的竞争中立于不败之地,企业必须练好内功,其中财务会计工作应如何调整自己的职能和工作方法,以适应新的经济环境是需要我们很好研究的问题。 The 14th National Party Congress confirmed that the goal of China’s economic restructuring is to establish and improve the socialist market economic system. The socialist market economy achieves the best allocation of social resources through the introduction of competition mechanisms and promotes economic development. In order to remain invincible in the fierce competition, companies must develop their internal strength. How financial accounting should adjust their own functions and working methods to adapt to the new economic environment is a problem that we need to study well.