在社会主义市场经济体制条件下,工业企业必须面对风险和优胜劣汰的市场竞争,逐渐成为真正的独立核算单位并行使民事权利和承担民事责任的法人实体,成为自主经营、自负盈亏、自我约束、自我发展、自我激励的市场竞争主体。企业必须在竞争中求生存、求发展,并追求企业盈利能力最佳化。这就要求企业遵照党的十四届五中全会提出的“两个根本转变”的要求和市场经济环境的变化来转变财会工作职能,必须以提高经济效益为中心,实现经济增长方式的转变。因此,在市场经济发展中,工业企业财会管理工作的职能应当由传统的反映监督为主转变为以强化 Under the condition of socialist market economy, industrial enterprises must face the risks and market competition of survival of the fittest, gradually become the legal entities that are truly independent accounting units, exercise their civil rights and assume civil responsibilities, and become independent entities, self-financing, self-restraint and self- Development, self-motivation of the main market competition. Enterprises must survive in the competition, and development, and the pursuit of corporate profitability optimization. This requires enterprises to follow the requirements of the “two fundamental changes” proposed by the Fifth Plenary Session of the 14th Central Committee of the Party and changes in the market economic environment so as to change the functions of the accounting work. We must take the enhancement of economic benefits as the center and the realization of the mode of economic growth change. Therefore, in the development of market economy, the functions of the accounting management of industrial enterprises should shift from the traditional reflection of supervision to the enhancement