我国经济体制改革的目标是建立社会主义市场经济体制。其中心环节是转换国有企业的经营机制,通过理顺产权关系,使企业真正成为自主经营、自负盈亏、自我发展、自我约束的法人实体和市场竞争的主体。而“以公有制为主体的现代企业制度是社会主义市场经济体制的基础”,“产权清晰、权责明确、政企分开、管理科学”是现代企业制度的基本特征。在新经济机制运行中,企业真正成为法人利益实体和市场竞争主体,其独立的商品生产者的地位将得到进一步的明确和加强。企业经营管理自主权将进一步扩大。会计作为企业经营管理的重要组成 The goal of China’s economic restructuring is to establish a socialist market economic system. Its central link is the transformation of the operating mechanism of state-owned enterprises, and through the rationalization of property rights relations, the company will truly become the main body of legal entities and market competition that are self-operated, self-financing, self-development, and self-restraining. The “modern enterprise system with public ownership as the main body is the basis of the socialist market economic system.” “Clear property rights, clear rights and responsibilities, separation of government and enterprise, and management science” are the basic characteristics of the modern enterprise system. In the operation of the new economic mechanism, enterprises will truly become legal entity and market competition entity, and the status of their independent commodity producers will be further clarified and strengthened. The autonomy of business management will be further expanded. Accounting as an Important Component of Business Management