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一、转变传统观念,增强改革意识。会计工作作为企业的一项综合管理工作,在指导思想上也必须“转轨变型”,转变传统的“事后核算”观念,树立为邮电改革服务的思想,“全面发挥反映、监督、预测、分析和参与决策”的作用。邮电产品是商品,要通过市场进行交换,市场机制对邮电产品同样发生作用。过去认为邮电业务“独家经营”,没有竞争,、实际上,邮电市场的竞争不仅存在,有的还很激烈。邮电企业只有以优质的产品和优质的服务,赢得信誉,才能在竞争中取胜。企业的会计工作要有竞争意识,增强效益观念,为企业的“生财、聚财、用
First, change traditional concepts and enhance awareness of reform. As an integrated management work of an enterprise, accounting work must also be “transposed to change” in its guiding ideology and change the traditional concept of “post-accounting” to establish a service for the reform of post and telecommunications. It should give full play to the concepts of “reflection, supervision, prediction, analysis and Participate in decision-making ”role. Post and telecommunications products are commodities that must be exchanged through the market and the market mechanism also has an effect on post and telecommunications products. In the past, postal and telecommunications businesses were thought to be “run exclusively” without any competition. In fact, the competition in the post and telecommunications market not only existed but also remained fierce. Posts and telecommunications companies only to high-quality products and quality service, to win credibility, in order to win the competition. Enterprise accounting work should have a sense of competition, enhance the concept of efficiency for the enterprise’s "making money, enrichment, with