随着经济体制改革的不断深入和对外开放政策的贯彻实施,特别是十四大提出了发展社会主义市场经济,会计界也相应作了重大改革,财政部制定并发布了《企业会计准则》,以推动经济向纵深发展。作为具体实施会计核算的会计组织必须随之转变自身的工作职能,真正全方位地发挥会计的反映、计划、预测、监督、决策与控制职能,以适应会计制度改革的顺利进行,这也是转换企业经营机制的需要。本文谈谈在新的社会经济环境下,会计组织改革的有关问题及相应对策。一、现行会计组织的现状及困惑现行会计制度是在高度集中的计划经济管理模式下以财税会计体系为中心设立的,其会计组织机构的设置与人员的配备也充分体现了这种计划模式。如下图: With the continuous deepening of economic reform and the implementation of the policy of opening up to the outside world, especially the 14th CPC National Congress proposed the development of a socialist market economy, the accounting profession also made major reforms accordingly. The Ministry of Finance formulated and promulgated the “Accounting Standards for Business Enterprises” To promote economic development in depth. As an accounting organization that implements accounting, it is necessary to change its own job functions accordingly. It should truly give full play to the functions of accounting reflection, planning, forecasting, supervision, decision-making and control in all aspects so as to adapt to the smooth progress of the accounting system reform. The need for operating mechanism. This article talks about the problems and corresponding countermeasures in the reform of accounting organizations in the new social and economic environment. I. Current Status and Confusion of Current Accounting Organizations The current accounting system is set up mainly in the fiscal and tax accounting system under the highly concentrated planned economic management mode. The establishment of such accounting organization and the staffing of the staff fully embody this planning model. As shown below: