商品经济的发展,促进了会计制度的健全与完善。但纵观现实,目前我国会计管理模式与会计改革发展仍有许多不相适应的地方,这些问题一定程度上阻碍了会计改革,需要加以探索。为此,本文将从当前会计管理主要模式介绍与分析着手,对市场经济体制中的会计管理模式进行阐述,并就现阶段国内企业会计管理模式健全展开构想,以供参考。 The development of commodity economy has promoted the soundness and perfection of accounting system. However, looking at the reality, there are still many incompatible places in accounting management mode and accounting reform in our country. These problems have hindered the accounting reform to a certain extent and need to be explored. To this end, this article will start from the introduction and analysis of the current main mode of accounting management, and elaborate the accounting management mode in the market economy system. At the present stage, the concept of sound accounting management in domestic enterprises will be developed for reference.