(一)关于会计改革的必要性第一,会计作为经济管理的重要组成部分,经济体制的改革,必然要求会计作相应的改革,会计改革也是经济体制改革的重要组成部分. 第二,经济体制改革的出发点和归宿是提高经济效益,会计和经济效益有着天然的血缘关系,经济体制改革必然对会计提出更高的要求. 第三,发展商品经济,重视价值规律,运用经济杠杆,必然将会计的地位和作用推向一个新的阶段. 第四,广大会计人员在实践中切实体会到做好会计工作必须从单纯的事后算帐转到在搞好事后算帐的基础上,同时十分重视事前预测、事中控制的轨道上来,因而也迫切要求改革. 第五,会计理论界积极提供了一些有益于会计 (A) of the necessity of accounting reform First, accounting as an important part of economic management, economic reform, inevitably requires accounting for the corresponding reform, accounting reform is also an important part of the economic reform.Second, the economic system The starting point and end result of the reform are to increase the economic benefits, and the accounting and economic benefits have a natural blood relationship, and the reform of the economic system inevitably places higher demands on the accounting. Thirdly, developing the commodity economy, attaching importance to the law of value and using economic levers, Fourth, the majority of accountants in practice have come to realize that to do a good job in accounting work must be transferred from a simple post-factored account in doing a good job on the basis of accounting, at the same time, attaches great importance to prior Forecasting, control of things up the track, and therefore also urgently require reform.Fifth, accounting theory has actively provided some useful accounting