(一)当前,我国的城市经济体制改革正在逐步深入,有计划的商品经济得到了初步发展,横向经济联合显示了强大的生命力。国营企业所有制已从单一的全民所有制形式转为多种经济形式并存;生产资料所有权与使用权的分离,企业自主权得到扩大,企业经济法人的地位得到了充分的肯定。多种形式的承包经营责任制和租赁责任制,使企业经营机制逐步改善。所有这些,都正在引起管理模式、思想观念、职能任务、工作方法等一系列的深刻变化。会计是经济管理的重要组成部份。会计管理要适应这种变化,就需要对原有的会计观念、会计理论、会计制度和会计方法进行相应的改革。要取得会计改革的成功,关键在于更新会计观念。 (I) At present, the reform of urban economic system in our country is gradually deepening. The planned commodity economy has been basically developed. The horizontal economy shows great vitality. The ownership of state-owned enterprises has shifted from a single form of ownership by the whole people to the coexistence of multiple forms of economy. The separation of the ownership and usufruct of the means of production has expanded the autonomy of enterprises and fully affirmed the status of the enterprise as an economic legal person. Various forms of contractual management responsibility system and lease responsibility system to gradually improve the operating mechanism of enterprises. All of these are causing a series of profound changes in management mode, ideological concepts, functional tasks, working methods and so on. Accounting is an important part of economic management. Accounting management to adapt to this change, we need the original accounting concepts, accounting theory, accounting system and accounting methods for the corresponding reform. To get the success of accounting reform, the key lies in updating accounting concepts.