会计改革的任务是十分艰巨而繁重的 ,会计的改革不是朝夕即就 ,本文就改革会计的职能观念 ,改革会计管理方式 ,改革会计制度等几方面加以论述。１、改革会计的职能观念。首先要“转轨变型”。由传统的“单纯核算型”转变为“经营管理型” ,从而涉足生产 ,介入经营 ,注重管理 , The task of accounting reform is arduous and arduous. The reform of accounting is not a matter of day and night. This article discusses the concept of reform accounting, reform of accounting management and reform of accounting system. 1, reform the concept of accounting functions. First of all, “transitional changes.” From the traditional “simple accounting type” into “management type”, which involved in production, intervention, pay attention to management,