党的十一届三中全会以来,商业部门的经营管理体制进行了多种形式的改革,取得了不少成绩.过去制度规定不准赊销预付,要“货出钱回,钱出货回”的财务管理制度,已转变为部分商品可以赊销预付,延期收款,“移库铺底,销后补货,扩大扣率、补贴利息、折价销售等多样形式和不同的结算方法.在商品流通领域里,出现了这样一个巨大转变,财会工作是跟上形势的发展,还是墨守成规,以不变应万变呢?我认为,当前财会人员,应围绕着以商品销售为主题,以提高经济效益为中心,以如何在商品购进、调拨、销售、保管、储运、库存等方面按不同的流转程序,作好调查研究,加强和改进会计核算工作.总之,思想方法和工作方法都要来个大转变. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the business management system of the business sector has undergone various forms of reforms and has achieved a lot of achievements. In the past, the system was not allowed to write off prepayments, and it was necessary to return goods and money back. ”The financial management system has been transformed into a variety of forms and different settlement methods for some commodities, such as pre-paid deferred loans, deferred collections, “removal of warehouses, replenishment after sales, expansion of deduction rates, subsidies for interest, discount sales, etc.” In the field of commodity circulation, there has been such a huge shift. Is accounting work to keep pace with the development of the situation, or stick to the rules and regulations, so as to remain unchanged? I believe that current accounting personnel should focus on the theme of commodity sales to increase The economic efficiency is centered on how to carry out investigations and researches on the purchase, transfer, sales, storage, storage, transportation, inventory, etc. of different procedures in order to strengthen and improve the accounting work. In short, both the method of thinking and the working methods are To make a big change.