改革开放以来,我国会计工作发生了深刻的变化,会计改革和会计建设取得了可喜的进展。但是,工作中仍然存在亟待解决的问题,主要表现在:会计工作与现代经济发展的要求不相适应,现行会计工作方法落后于世界先进水平,会计在加强经济管理,提高经济效益中的作用未能充分发挥。我国经济之所以比较落后,主要是科学技术和经济管理方法落后。会计是经济管理的重要组成部分,会计工作质量与水平的高低,对经济管理和经济效益的好坏有直接的影响,我国现在绝大多数企业的会计工作主要是财务会计,对企业经济活动一般只能发挥事后反映与监督的作用,而西方经济发达国家在五十年代初期,就将会计学与管理科学(包括运筹学和行为科学)相结合,形成了新的学科——管理会计。五十年代以来,西方各国企业较普遍地推行了管理会计,以一系列的特定技术方法,为企业未来的生产经营活动提供信息,进行规划和控制,加强了企业内部管理,提高了经济效益。因此,深化会计改革,大力推 Since the reform and opening up, the accounting work in our country has undergone profound changes. The accounting reform and accounting construction have made gratifying progress. However, there are still problems to be solved urgently in the work. The main problems are as follows: the accounting work is incompatible with the requirements of modern economic development, the current accounting methods lag behind the world advanced level, the role of accounting in strengthening economic management and improving economic efficiency Can give full play. The reason why our economy is relatively backward is that the methods of science and technology and economic management are backward. Accounting is an important part of economic management. The quality and level of accounting work have a direct impact on the economic management and the economic benefits. The accounting work of most enterprises in our country nowadays mainly consists of financial accounting and general economic activity Which can only play an after-event reflection and supervision role. In the early 1950s, western developed countries combined accounting with management science (including operations research and behavioral science) and formed a new discipline, management accounting. Since the 1950s, western countries have introduced management accounting more generally and provided information, planning and control for their future production and management activities through a series of specific technical methods, strengthened their internal management and enhanced their economic benefits. Therefore, deepen the accounting reform, vigorously push