当前，市场经济逐步建立，经济体制改革日益深化，新的会计制度、会计准则与国际全面接轨。在这一系列的变革中，及时转变观念，更新知识、廉洁高效，积极适应新时期经济发展的要求，已成为当前会计人面临的首要问题。 一、新经济时代的到来要求会计人必须增强参与经济分析和经 At present, the market economy has been gradually established and the reform of the economic system has deepened day by day. The new accounting system and accounting standards have been fully integrated with the international community. In this series of changes, it has become the primary problem for current accountants to change their concepts, update their knowledge in a timely manner, be honest and efficient, and actively adapt to the requirements of economic development in the new era. First, the advent of the new economic era requires that accountants must enhance their participation in economic analysis and experience