经济要发展,会计要改革,理论要先行。当前我们的财会工作面临三种新情况: 一是经济管理体制的改变,政府职能的转变,企业经营机制的转变。国家对企业经济活动由过去以直接控制为主,转向以间接调控为主。企业经营机制由过去政府部门计划调节、统负盈亏为主,转向计划与市场调节相结合、企业自主经营、自负盈亏。我们的财会工作如何适应这种转变,这是一个新课题。二是企业组织形式多样化,对财会工作也提出了新要求。过去我国企业组织形式比较单一,现在企业组织形式有兼并、联营、承包、租赁、集团、股份制、境外企业等。多样化的组织形式,对我们传统的财会制度、管理方式提出了挑战。三是多种资金来源渠道,多种集资方式,多方利益关系变化,使企业财务关系复杂化。过去企业经营资金来源只有国家财政和银行,现在企业可以发行股票、债券集资,还可以通过 Economic development, accounting reform, theory must first. At present, our accounting work is confronted with three new situations: one is the change of the economic management system, the change of government functions, and the change of the operating mechanism of enterprises. The economic activities of enterprises in the state dominated by direct control in the past and shifted mainly to indirect regulation and control. The operating mechanism of the government was planned and adjusted by the government departments in the past, and the profit and loss were mainly dominated. The combination of planning and market adjustment turned out to make the enterprises run their own businesses at their own profit and loss. How our accounting work to adapt to this change is a new topic. Second, the diversification of business organizations, the financial work also put forward new requirements. In the past, the form of enterprise organization in our country was rather single. Now the forms of enterprise organization include mergers and acquisitions, joint ventures, contracting and leasing, groups, joint-stock companies and overseas enterprises. Diversified organizational forms pose challenges to our traditional accounting system and management methods. Third, a variety of sources of funding sources, a variety of fund-raising methods, changes in multi-stakeholder relationships, the financial relationship between enterprises complex. In the past, the source of funds for business operation was only state finance and banking. Now enterprises can issue shares and bond financing, and can also pass