党的十四大确立了我国经济体制改革的总目标——建立社会主义市场经济体制。这一重大理论和思想上的突破,预示着国民经济运行格局将要发生本质的变化。第八届全国人大常委会修改的《会计法》,对于加强和完善社会主义市场经济法制,充分发挥会计工作和维护社会主义市场经济秩序,加强经济管理,提高经济效益,促进我国会计工作由 The 14th National Party Congress established the general goal of China’s economic restructuring - the establishment of a socialist market economic system. This major theoretical and ideological breakthrough indicates that the operational pattern of the national economy will undergo essential changes. The “Accounting Law” revised by the Standing Committee of the Eighth National People’s Congress strengthens and perfects the legal system of socialist market economy, gives full scope to accounting work and maintains the socialist market economic order, strengthens economic management, improves economic efficiency, and promotes accounting work in China.