基层单位的企业会计改革,涉及面广,业务量大。究竟什么是企业会计改革的方向呢?笔者认为,加强基层单位会计制度的设计是企业会计改革的方向。一、加强基层会计制度自身设计,是发展有计划的商品经济的客观要求。社会主义经济是有计划的商品经济,客观上要求各基层单位对其生产经营活动实行严格管理,对资金运动进行严密地连续地系 The accounting reform of enterprises in the grass-roots units involves a wide range of activities and a large amount of business. What exactly is the direction of corporate accounting reform? I believe that strengthening the design of the accounting system at the grassroots level is the direction of corporate accounting reform. First, strengthening the design of the grassroots accounting system itself is an objective requirement for the development of a planned commodity economy. The socialist economy is a planned commodity economy that objectively requires all grass-roots units to strictly regulate their production and business activities and to strictly and continuously link capital movements