目前,我国在经济建设中,已把增强大中型企业活力提到突出位置。要求进一步加快改革步伐,有计划、有步骤地尽早转换企业经营机制,使企业真正成为自主经营、自负盈亏、自我发展、自我约束的社会主义商品生产者和经营者。在这种新形势下,企业财会工作者如何适应发展社会主义商品经济和转换企业经营机制的客观需要,如何为增强企业活力,提高经济效益服务?笔者认为,财会工作者必须从过去那种单纯的记帐、算帐、报帐等老框框中解脱出来,以适应商品经济发展的需要。在财会观念上,要更新过去那种产品经济型的观念,确立计划经济和市场调节相结合的有计划商品经济观念。也就是要树立效益观念、市场观念、风险经营观念,竞争观念、法制观念。与此相适应,财会工作需要转换四个职能:一是职能形式上要从单纯“出纳型”转变为参与经营管理型;二是在财会工作重点上,要从单纯的事后算帐,转向在 At present, in the economic construction, China has raised the vitality of large and medium-sized enterprises to a prominent position. It calls for further accelerating the pace of reforms, and making planned and step-by-step conversions of business operating mechanisms as soon as possible so that enterprises can truly become self-disciplined socialist producers and operators of self-financing, self-financing, self-development, and self-restraint. Under this new situation, how do corporate accounting staff adapt to the objective needs of developing the socialist commodity economy and transforming the operating mechanism of enterprises, how to enhance the vitality of enterprises and improve economic efficiency? The author believes that accounting staff must be simple from the past. The old frame of accounting, accounting, and reimbursement was freed to meet the needs of commodity economic development. In the concept of accounting, it is necessary to update the concept of product economy in the past, and establish a planned commodity economy concept that combines planned economy and market regulation. That is, we must establish the concepts of efficiency, market concepts, risk management concepts, competition concepts, and legal concepts. Corresponding to this, the accounting work needs to transform four functions: First, the functional form must be changed from a simple “cashtray” to a participative management type; and secondly, from the focus of accounting work, it is necessary to move from simple accounting to subsequent accounts.