盐既是生活必需品,还是化工行业的重要基础性原料。盐业作为国家的重要物资而成为财政收入的重要组成成分而受到严格的控制。随着我国社会主义经济市场化程度的不断推进,盐业的经营体制已逐渐由单一的指令性计划生产转变为国家指令性计划和市场指导性计划相结合的双轨制。本文基于新会计准则下我国盐业发展的现状及当前所面临的激烈竞争,并以此为基础给出本人关于更好实施一体化会计核算以加强盐业生产单位会计核算的建议。 Salt is both a necessity, or an important basic raw material for the chemical industry. Salt industry as a national important material has become an important component of fiscal revenue and is subject to strict control. With the constant marketization of China’s socialist economy, the management system of the salt industry has gradually shifted from a single mandatory plan production to a dual system combining the state mandatory plan and the market guidance plan. Based on the status quo of the salt industry in our country under the new accounting standards and the current fierce competition, this article gives my suggestions on how to better implement integrated accounting to strengthen the accounting of salt production units.