《企业财务通则》和《企业会计准则》的发布实施,是我国企业财务会计改革的重大举措,是一次模式突破性的转换。这对会计工作提出了一系列新的更高的要求。在新的形势下,要充分发挥会计在社会主义市场经济中应有的作用,仍靠老思路、老观念显然是不够的。因此,在学习、贯彻“两则”的过程中,笔者认为,应着重抓好会计人员在思想观念上的转变,也就是要突破旧的传统会计观念的束缚,建立起适应改革潮流的新观念,并以此为契机来推动企业内部的会计改革。 The promulgation and implementation of “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” is a major measure for the reform of financial accounting in China and a breakthrough change in the pattern. This put forward a series of new and higher requirements for accounting work. Under the new situation, if we should give full play to the due role of accounting in the socialist market economy and still rely on the old thinking, the old concept is clearly not enough. Therefore, in the course of studying and carrying out the “two rules,” the author believes that we should focus on the accounting personnel in the ideological changes, that is, to break the shackles of the old traditional accounting concepts and establish a new concept to adapt to the trend of reform , And use it as an opportunity to promote the accounting reform within the enterprise.