当前,全国人民正在积极行动起来,进行深化改革,进一步解放生产力,为在本世纪末达到第二个战略目标,从温饱到小康水平而努力奋斗。深化改革的当务之急是把企业推向市场,实现自主经营,自负盈亏、自我发展和自我约束的经营机制。企业走向市场后。必须使自己适应市场,通过调查、预测、积极开发高质量、低价格的新产品。因此会计工作,应从中发挥导航作用,从记帐、算帐、报帐等职能,转到预测控制、监督和反馈信息的新职能上来。 At present, the people throughout the country are taking active actions to deepen reforms and further liberate their productive forces, so as to achieve the second strategic goal at the end of this century and strive hard from the level of food and clothing to a well-to-do level. The top priority for deepening reforms is to push companies to the market, achieve operational mechanisms that are self-sustaining, self-financing, self-development, and self-restraining. After the company went to market. We must adapt ourselves to the market and develop new products with high quality and low prices through investigations, forecasts and active development. Therefore, the accounting work should play a role in navigating from the functions of accounting, accounting, and accounting to the new functions of predictive control, supervision, and feedback.