会计观念指的是人们在会计实践中所产生的思维活动并由此而形成的对会计实践的看法。会计观念的范围很广,它不仅包括在会计实践中形成的各种会计概念,还包括在会计实践中形成的一切理论和方法。人们形成了一种会计观念,就会对会计有一种规范的看法,在一定时期内不会轻易改变。而会计观念落后正是当前管理工作中存在的一个突出问题。因此,要进行会计改革,首先就要解决会计观念转变方面的问题。由于过去受报帐型会计模式的影响,人们相应形成的传统会计观念是:工具观念,认为会计是管理经济的一种工具,是为实行经济核算制,执行统一计划,保护社会主义财产服务的;集中核算观念,根据国家制定的统一会计核算制度,以产品经济核算为主要内容实行集中核算,统一收入,统一支出,企业不负盈亏; Accounting concept refers to people’s thinking activities in accounting practice and the resulting formation of accounting practices. The concept of accounting is very broad. It includes not only the various accounting concepts formed in accounting practice, but also all the theories and methods formed in accounting practice. People formed a kind of accounting concept, they would have a normative opinion about accounting and would not change easily in a certain period of time. However, the backward accounting concept is just a prominent issue in current management. Therefore, to carry out accounting reform, we must first solve the problem of accounting concept changes. Due to the influence of accounting-based accounting model in the past, the correspondingly formed traditional accounting concepts are as follows: the concept of tools, accounting as a tool to manage the economy, the implementation of economic accounting system, the implementation of a unified plan and the protection of socialist property services ; Focus on the concept of accounting, according to the unified accounting system developed by the state, to focus on product accounting for the implementation of centralized accounting, unified income, unified expenditures, corporate profits and losses;