我们党自十一届三中全会决定把工作重点转移到社会主义建设上来以后,对国民经济体制进行了一系列的改革,这些改革在发展社会生产力,提高经济效益方面已经取得了显著的成果。十二届三中全会《关于经济体制改革的决定》又明确指出要加快以城市为重点的整个经济体制改革的步伐。当前,改革已形成一股势不可挡的历史潮流。它冲击着国民经济各个领域和各条战线的工作。在这种新形势下,作为经济管理重要组成部分的会计如果不进行改革,不但不能促进生产的发展,反而会阻碍经济改革的进程。因此,本着立志改革,勇于创新的精神,探讨如何对会计工作进行改革就有着现实意义。一、会计改革首先要实现思想上的转变 Since the Third Plenary Session of the 11th CPC Central Committee has decided to shift the focus of its work to socialist construction, our party has carried out a series of reforms in the national economic system. These reforms have yielded remarkable results in developing social productive forces and improving economic efficiency. The “Decision on Economic System Reform” of the Third Plenary Session of the 12th CPC Central Committee also clearly pointed out that it is necessary to speed up the pace of reform of the entire economic system focusing on the city. At present, the reform has formed an overwhelming historical trend. It attacks the work in all fields and in various fronts of the national economy. Under such a new situation, if accounting, which is an important part of economic management, does not carry out reforms, it will not only fail to promote the development of production but will hinder the process of economic reform. Therefore, in the spirit of determination to reform and innovation, it is of practical significance to discuss how to reform the accounting work. First, accounting reform must first achieve the ideological change