市场经济体制和市场经济运行机制 ,要求必须建立与之相适应的会计运行机制 ,企业是市场经济的主体。对企业会计制度重构作了初步探讨 ,提出了建立以出资者为核心的企业会计运行机制 The market economy system and the market economy operation mechanism require that an accounting operation mechanism must be established and the enterprise is the main body of the market economy. The article makes a preliminary discussion on the reconstruction of the accounting system of enterprises, and proposes the establishment of a corporate accounting mechanism with the investor as the core