会计本身是一种经济管理活动,通俗地说,会计是商业活动的语言。在深化改革走向社会主义市场经济的过程中,企业的财务会计工作必需也必然会发生相应的变革。这种变革的动力来自于企业转换经营机制的内在要求;这种变革的方向是使会计制度和资金运行机制向国际惯例靠拢,也就是所谓的财务会计工作的“国际接轨”。目前,财务会计改革的基本框架已经明确,具体体现在财政部最近下发的《企业会计准则》和《企业财务通则》中。本文就 Accounting itself is an economic management activity. In layman’s terms, accounting is the language of business activities. In the process of deepening the reform toward a socialist market economy, the company’s financial accounting work will inevitably undergo corresponding changes. The driving force of this change comes from the inherent requirements of the enterprise’s transformation of the operating mechanism; the direction of this change is to bring the accounting system and fund operation mechanism closer to international practice, which is the so-called “international convergence” of financial accounting work. At present, the basic framework of the financial accounting reform has been clearly defined in the “Accounting Standards for Business Enterprises” and “General Principles of Corporate Finance” recently issued by the Ministry of Finance. This article