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编辑同志:国务院颁布了《会计人员职权条例》,要求广大会计人员认真履行职责,正确行使国家赋予的权限,为实现新时期的总任务作出贡献。这是我们财会人员的一个十分光荣而艰巨的任务。为了更好地完成这个任务,必须迅速地提高财务会计人员的业务技术水平。毛主席早就指出:“以区为单位,由生产合作社、供销合作社和信用合作社的会计员组成互助网,就是这种提高会计员的文化、技术水平的好办法。”<中国农村的社会主义高潮上册第451页>一九五八年,按照毛主
Editorial Comrades: The State Council promulgated the “Regulations on the Accountant Functions and Powers,” requiring the vast numbers of accountants to perform their duties conscientiously, correctly exercise the powers granted by the state and make their contribution to the overall task in the new period. This is a very honorable and arduous task for our accountants. In order to accomplish this task better, the professional skills of financial accountants must be promptly improved. Chairman Mao pointed out long ago: “With the district as a unit, the mutual aid network formed by the accountants of production cooperatives, supply and marketing cooperatives and credit cooperatives is a good way to enhance the cultural and technological level of the accountants.” Socialist climax, p. 451> In 1958, follow Mao