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在庆祝建国四十周年之际,回顾新中国会计工作发展的光辉历程,特别是党的十一届三中全会以来我国会计工作的发展变化和取得的成就,吸取经验教训,对于我们增强信心,把会计工作提高到一个新的水平,为社会主义现代化建设作出更大的贡献,具有重大的意义。最近十年,是新中国会计发展史上最好的历史时期。现就笔者所接触到的情况,谈谈对十年来会计工作的宏观管理方面的几点认识。一、建立会计事务管理机构,开创会计宏观管理新局面我国会计工作在十年动乱中遭到严重坏破,随着党的十一届三中全会的召开,财政部为了加强对
On the occasion of celebrating the fortieth anniversary of the founding of the People’s Republic of China, reviewing the glorious course of the development of accounting work in the People’s Republic of China, especially since the Third Plenary Session of the 11th CPC Central Committee, the development, changes and achievements of China’s accounting work, drawing lessons from our experience, It is of great significance to raise the accounting work to a new level and make greater contribution to the socialist modernization drive. The last ten years is the best historical period in the history of accounting in New China. Now I come into contact with the situation, to talk about the ten years of accounting management of the macro-management aspects of knowledge. I. Establishing an Accounting Affairs Management Organization and Creating a New Situation in Accounting Macro-management China’s accounting work was severely damaged in the ten-year turmoil. With the convening of the Third Plenary Session of the 11th CPC Central Committee, in order to strengthen the