社会在发展进步,财会人员的意识也应随之发展。目前,在社会主义市场经济逐步建立的前提下,财会人员的意识应主动适应市场经济,只有具备了市场经济条件下的新意识,才能更好地加强财务管理。笔者认为,当前财会人员应具备以下几点新意识。第一,要具备市场经济意识。目前各企事业单位均主动适应社会主义市场经济的要求,加大了内部管理体制的改革力度。这就要求财会人员首先具备市场经济新意识,更新自己的知识结构,研究市场经济对单位财务管理的影响和要求,使自己尽快适应经济体制。以市场为导向去生产什么、经营什么,不是行政命令,而是去适应市场和社会需求。会计人员应当好单位领导或经营者的参谋。为什么私企和乡企好生存,就是她适应快,国企步履艰难,国企改革,财务管理是关键。第二,要具备效益意识(或叫金融意识)。在计划体制下,财会人员像是 Social development and progress, accounting personnel should also follow the development of awareness. At present, with the gradual establishment of a socialist market economy, the awareness of accountants and staff should take the initiative to adapt to a market economy. Only with the new awareness of the market economy can we better strengthen financial management. The author believes that the current accounting staff should have the following new awareness. First, we must have a market economy awareness. At present, all enterprises and institutions take the initiative to adapt to the requirements of the socialist market economy and intensify the reform of the internal management system. This requires that accounting personnel should first possess a new awareness of market economy, update their own knowledge structure, study the impact and requirements of the market economy on the unit’s financial management, and adapt themselves to the economic system as soon as possible. Market-oriented to produce what, what to operate, not an administrative order, but to adapt to market and social needs. Accountants should be good unit leaders or managers of staff. Why private enterprises and township enterprises survive well is that she adapts quickly and the state-owned enterprises struggle hard. State-owned enterprise reform and financial management are the keys. Second, we must have a sense of efficiency (or financial awareness). In the planning system, accounting personnel like