在建立和推行现代企业制度过程中，企业会计的改革必须站在更高的起点上，由转轨、接轨，走向更加符合我国社会主义市场经济体制运行的目标要求。为了保证我国企业会计改革能与企业制度改革同步，笔者拟在此就深化企业会计改革中应注意的几个问题，谈谈个人的浅见。一、会计核 In the process of establishing and implementing a modern enterprise system, the reform of enterprise accounting must stand at a higher starting point, from transition to convergence, and to more in line with the objectives of the socialist market economic system in China. In order to ensure that our country’s corporate accounting reforms can be synchronized with the reform of the enterprise system, the author intends to discuss several issues that should be paid attention to in the enterprise accounting reform and talk about personal views. First, the accounting core