着改革开放不断深入，我国社会主义市场经济体制正逐步建立和完善，运转趋于有序。在市场经济条件下，企业会计工作的职能必将发生质的变化。本文就加强宏观调控，参与企业的管理、决策，提供满足各方需要的基本会计信息等问题作初步探讨。一、转变会计职能，是市场经济发展的 With deepening reform and opening up, China’s socialist market economic system is gradually being established and perfected, and its operation tends to be orderly. Under the conditions of a market economy, the functions of the enterprise accounting work will inevitably undergo a qualitative change. This article will discuss the issues of strengthening macroeconomic regulation and control, participating in the management of enterprises, making decisions, and providing basic accounting information to meet the needs of all parties. First, the transformation of accounting functions is the development of market economy