随着我国经济体制改革的不断深入,财会改革也在不断深化,从而促进了企业内部改革的进行。但是从另一方面看,目前企业财会改革还有很多不适应的地方,在一定程度上制约着其他改革的进行。因此,继续深化财会改革的关键还是要进一步解放思想,转变观念,使广大财 With the continuous deepening of China’s economic system reform, the reform of the accounting and accounting system is also deepening, thus promoting the internal reform of the enterprise. However, on the other hand, there are still many areas that are not suitable for the reform of the enterprise accounting system at present, which to some extent restricts the progress of other reforms. Therefore, the key to continue to deepen the reform of the accounting system is to further emancipate our minds, change our concepts,