改革是振兴我国经济的必由之路,也是建立有中国特色的社会主义会计的必由之路。会计改革有许多问题需要探讨,这里只就企业会计改革的模式问题谈点初步设想。一、创造具有中国特色的企业会计模式应遵循的原则企业会计改革模式是指企业会计经过改革后要求达到的标准形式。在会计改革中要选择一种新的会计模式,必须对我国原有的会计模式和外国会计模式进行剖析和比较,取其精华,去其糟粕;同时,还要考虑经济体制改革的要求和其他因素的影响。我国过去的企业会计模式,是适应产品经济和集权管理需要的守财报帐型的会计核算和管理体系。其基本特征是:按国家统一计划组织财务活动,厉行节约,但忽视扩大聚财之道;重视会计核算,但忽视对资金、成本和利润的管理;重视对生产过程的核算,但忽视对生产经营活动其他环节的核算;强调集中统一核算,为外送报表服务,忽视会计核算为企业管理服务。显然,这种传统的守财报帐型会计模式已不适应经济体制改革和现代化企业管理的需要,必须对其 Reform is the only way to revitalize our economy and the only way to establish socialist accounting with Chinese characteristics. Accounting reform has many problems need to be explored here is only a preliminary assumption on the mode of enterprise accounting reform. First, to create a corporate accounting model with Chinese characteristics should follow the principle Accounting reform model refers to the corporate accounting after the reform required to achieve the standard form. In the accounting reform to choose a new accounting model, we must analyze and compare our country’s original accounting model and foreign accounting mode, whichever is best, to its dregs; the same time, we must also consider the requirements of economic restructuring and other The impact of factors. China’s past corporate accounting model is to adapt to product economics and centralized management of the need to keep the financial reporting type of accounting and management system. Its basic characteristics are: to organize the financial activities according to the unified plan of the state, practicing economy, but neglecting to expand the ways of gathering money; paying attention to accounting but neglecting the management of capital, cost and profit; paying attention to the accounting of the production process, but neglecting the production Other aspects of business accounting; emphasis on centralized accounting, reporting services for the delivery, accounting for the neglect of business management services. Obviously, this traditional financial reporting type accounting mode has not adapted to the needs of economic system reform and modern enterprise management, it must be its