1986年开始试行的《供销合作社会计制度》,突破了我国供销社系统在会计核算上,长期以来主要局限在适应旧的、落后的分配供应型企业模式的事后算帐、报帐的工具的局面。从而,把多功能的财会职能作用释放出来,为近年的企业改革起了很好的配合作用。历史在前进,改革在深入。在当 The “Social Cooperation System for Supply and Marketing Cooperation” that began trial operation in 1986 broke through the accounting calculation of China’s supply and marketing cooperative system. It has long been confined to the situation of the tools for retrieving accounts and reimbursement after adapting to the old and lagging distribution-supply model. . Thus, the release of the functions of the multifunctional accounting functions has played a very good role in the reform of enterprises in recent years. History is advancing and reforms are deepening. In the moment