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目前,大家谈论颇多的会计接轨,正在逐步实施之中。这是适应社会主义市场经济发展的需要;也是扩大对外开放、发展外向型经济、把企业推向国内外市场的需要;又是迎接“复关”后的机遇和挑战的需要。在贯彻执行新的财务会计制度,开展会计接轨的工作中,我们财会工作者的任务是十分繁重的,必须解放思想、转变观念、积极探索、努力实践。
At present, we talk about a lot of accounting standards and are gradually implementing it. This is to meet the needs of the development of a socialist market economy. It is also the need of opening up to the outside world, developing an outward-oriented economy and pushing the enterprises toward the domestic and international markets. It is also the need to meet the opportunities and challenges after the “restoration of customs clearance.” In carrying out the new financial and accounting system and carrying out the task of keeping track of accounting practices, the tasks of our accountants and workers are very arduous tasks. We must emancipate our minds, change our concepts, explore actively and work hard to practice.