江泽民同志在十四大报告中指出,我国经济体制改革的目标是建立社会主义市场经济体制。这一重大决策作出后,与其相适应的各方面的改革,都应根据有利于市场经济运行的原则来进行。本文拟就市场经济条件下会计管理体制的有关问题谈一点看法,以供讨论和参考。 Comrade Jiang Zemin pointed out in his report to the 14th National Congress that the goal of China’s economic structural reform is to establish a socialist market economic system. After this major policy decision is made, the various reforms that are appropriate to them should be conducted in accordance with the principles conducive to the operation of the market economy. This article intends to talk about the accounting management system under the conditions of the market economy on a number of issues for discussion and reference.