推行经济体制改革十年来,我国在建立和发展社会主义有计划商品经济体制方面,已取得了巨大进展。企业作为社会经济系统的基本单位,在自身的“转轨变型”过程中,对内对外关系发生了深刻的变化。主要有两个方面:一是责、权、利,尤其是利益关系逐步明确和深入;二是适应商品经济要求而形成了更加广泛的经济联系,如在投资、信用(包括商业信用)、利益分配等方面均产生了许多新的形式和方法。为了适应这些变化,企业会计制度相应经历了一个不断补充和修改的过程并取得了一些成绩。但是从充分适应有计划商品经济新体制的需要看,仍需付出巨大努力。本文本着会计改革适应建立和完善社会主义有计划商品经济的总原则,从企业所有者(或投资者)的角度,就当前的企业会计改革提出几点个人看法。 In the past ten years since the economic system reform was implemented, China has made great progress in establishing and developing a planned socialist commodity economy. As the basic unit of the social economic system, the enterprise has undergone profound changes in its internal and external relations in its own “transformation and transformation” process. There are two main aspects: First, responsibility, rights, and benefits, especially the gradual and clear and in-depth interest relations; Second, to meet the requirements of the commodity economy and formed a more extensive economic links, such as investment, credit (including commercial credit), and interests Many new forms and methods have emerged in the distribution and so on. In order to adapt to these changes, the corporate accounting system has undergone a process of continuous supplementation and modification and has achieved some results. However, in view of the need to fully adapt to the new system of planned commodity economy, great efforts still need to be made. This article is based on the general principles of accounting reform to establish and improve the socialist planned commodity economy, and from the perspective of the business owner (or investor), put forward a few personal views on the current corporate accounting reform.