财务会计工作在当前大好形势下如何开创新局面,为提高经济效益做出新贡献,是时代赋予广大财会工作者的一项光荣而艰巨的任务.作为财会人员要身体力行,紧密联系实际,研究新情况,探索新问题.思想要适应新形势,有新的认识;工作要适应新的任务,有新的水平.一、在新形势下,思想要有新认识三中全会以后,财会工作的面貌发生了很大变化,开始发挥它应有的作用.随着经济管理体制改革的逐步深入,特别是提出把全部经济工作的重点转移到以提高经济效益为中心的轨道上来以后,不少同志对财会工作的重要性有了进一步的认识.现 Financial accounting in the current excellent situation how to create a new situation, make new contributions to improve economic efficiency, is the era of the vast number of accounting workers to give a glorious and arduous task as a financial accountants to practice, in close contact with reality, research new Situation and explore new issues .Those should adapt to the new situation and have a new understanding of their work; and work should adapt to new tasks and have a new level. First, under the new situation, the thinking needs a new understanding of the future of the finance and accounting work after the Third Plenary Session of the Third Plenary Session Great changes have taken place and started to play its due role.With the gradual deepening of the reform of the economic management system and especially the proposal of shifting the focus of all economic work on the track centered on raising economic efficiency, The importance of accounting work has been further understanding