改革开放以来,彻底改革不适应商品经济和市场经济发展的需要,改革不适应企业转换经营机制的需要的会计管理体制和会计核算模式,已成为大势所趋,在我国会计界达成了共识。建国以来,我国一直实行高度集中的计划经济体制,国家对企业基本上实行直接管理,除了全民所有制和集体所有制之外,非公有制的成份很少,企业经营内容也 Since the reform and opening up, the thorough reform can not meet the needs of the development of the commodity economy and the market economy. The reform of the accounting management system and the accounting mode that do not meet the needs of the enterprises to change their operating mechanism has become the trend of the times and has reached a consensus in our accounting field. Since the founding of the People’s Republic, China has always practiced a highly centralized planned economic system. The state basically exercises direct management over the enterprises. Apart from the ownership by the whole people and the collective ownership, the non-public ownership has few components and the contents of the business operations