转变企业财会职能,是经济形势发展的需要。而企业财会职能转变,一方面要紧跟国家经济管理体制的要求,另一方面要服从国家深化财会改革的总部署。在党的十四大提出建立社会主义市场经济体制以后,我国财会改革取得了突出的进展,为指引企业财会管理职能转变提供了更好的环境。一、企业财会职能转变的历史条件在计划经济体制的条件下,企业财会职能主要服务于高度集中的计划经济模式,管理权限高度集中,管理手段以行政管理为主,管理要求主要是满足政府部门直接管理企业的需要,较少考虑基层企业的具体要求。财会人员既代政府部门为企业履行行政管理职能;又要代政府部门履行行政监督任务。这样的企业财会职能,在当时的历史条件下,为建立财会工作秩序,保证计划经济管理顺利推行,是起了一定作用的。但是, Changing the functions of corporate accounting is the need for the development of the economic situation. The transformation of corporate accounting functions, on the one hand, must closely follow the requirements of the national economic management system, and on the other hand, it must obey the state to deepen the overall deployment of fiscal reform. After the Party’s 14th National Congress proposed the establishment of a socialist market economic system, China’s financial and accounting reforms have made outstanding progress and provided a better environment for guiding the transformation of corporate financial management functions. First, the historical conditions for the transformation of corporate accounting functions Under the conditions of the planned economic system, the functions of corporate finance and accounting are mainly to serve the highly centralized planning economy. The management authority is highly centralized, the management method is mainly administrative, and the management requirements are mainly to satisfy the government departments. The need for direct management of enterprises requires less consideration of the specific requirements of grass-roots enterprises. Accounting personnel perform administrative functions for enterprises on behalf of government departments; they also perform administrative supervision tasks on behalf of government departments. This kind of corporate finance and accounting function played a role in establishing the order of accounting work and guaranteeing the smooth implementation of planned economic management under the historical conditions at that time. but,