由于我国已经进入市场经济阶段，因而企业就必须选择现代企业制度。从此企业就变成了法人利益实体和市场竞争的主体，就得摆脱以往那种“会计从属财务，财务从属财政”的状况，必须正确认识会计工作在发展经济、促进管理、提高经济效益中的地位和作用。一、会计工作在新形势下 Since China has entered the stage of market economy, enterprises must choose the modern enterprise system. Since then, the enterprise has become the main body of corporate interest entities and market competition. Therefore, it is necessary to get rid of the situation of “subordinate financial and financial subordinates of accounting” in the past. Therefore, we must correctly understand the importance of accounting work in developing economy, promoting management and improving economic efficiency Status and role. First, accounting work in the new situation