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由于经济体制的改革,经济责任制的推行和完善,必然促进财务管理和会计核算工作的相应改革,会计改革是经济体制改革必不可少的配套改革,不改就难以为经济体制改革服务。现代管理科学的发展,对传统的会计理论方法体系进行了挑战,会计由单纯的数据处理转向综合经济管理,会计工作要根据商品经济发展的要求,改革一切不符合客观经济规律的陈规旧章和核算方法,这给会计工作提出了许多新课题、新要求,推动我们不断地进行实践和理论上的探讨,探索建
Due to the reform of the economic system and the implementation and perfection of the economic responsibility system, it is bound to promote the corresponding reform of financial management and accounting. Accounting reform is an indispensable supporting reform of the economic system reform, and it is difficult to serve the reform of the economic system without changing it. The development of modern management science has challenged the traditional system of accounting theory. Accounting has shifted from simple data processing to comprehensive economic management. Accounting work should be based on the requirements of the development of commodity economy, reforming all the old rules and accounting that do not meet the objective economic laws, Methods, which put forward many new topics for accounting work, new requirements, to promote our continuous practice and theory to explore and build