论文部分内容阅读
财政部顾问谢明同志于1987年3月在“全国会计工作座谈会”上说:“我们提出了进一步推动和深化会计改革和开展会计工作抓基础、达标准、上等级活动。这两项工作,是根据我国会计工作的实际情况,考虑经济体制改革的客观要求,结合当前开展增产节约、增收节支活动提出的。触及到了我国会计工作水平能否尽快全面提高的根本问题,要切实抓紧、抓好,抓出成绩来”。财政部会计事务管理司司长魏克发同志在这次座谈会上提出了“在实行独立核算单位的会计工作中试行开展抓基础、达标准、上等级活动。各地可以结合本地实际情况,采取切实措施,把抓基础、达标准活动开展起来。力争在一两年内把会计工作的基础扎扎实实地打好,使我国会计工作完全纳入法治的轨道”。两位领导同志的讲话,明确地指出了会计的基础工作搞不好,会计工作也就不可
In March 1987, the consultant for the Ministry of Finance, Comrade XIE Ming, said at the “National Accounting Work Symposium:” We proposed that we should further promote and deepen accounting reform and carry out the basic, up-to-standard and upper-level activities in accounting work. , Which is based on the actual situation of accounting work in our country and considering the objective requirements of the reform of the economic system in combination with the current activities of boosting output and saving and increasing income and saving expenditure, has touched upon the fundamental issue of whether the accounting work of our country can be fully and quickly enhanced, Do a good job, to score results. “ At this symposium, Comrade Weike Fa, director of the Accounting Administration Department of the Ministry of Finance, proposed that ”we should try our best to carry out the basic, up-to-standard and upper-level activities in accounting in the practice of independent accounting units. All localities can take practical measures in light of the actual conditions in the region And carry out the activities of grasping the foundation and up to the standard in an effort to lay a solid foundation for the accounting work in a year or two so that the accounting work in our country will be fully integrated into the track of the rule of law. " The speeches made by the two leading comrades clearly pointed out that the basic work of accounting is not well done and the accounting work can not be done