会计核算,是会计工作的基本任务之一。要搞活经济,增强企业的活力,不算帐是不行的。真实、系统、全面、及时地进行会计核算,无论对加强微观经济管理或者是对加强宏观经济管理,都是十分重要的。近年来,各地区、各部门结合企业整顿,在整顿和恢复会计核算工作的正常秩序方面作了大量工作,取得了显著成效,但还不能适应经济管理的要求。当前,会计核算工作中存在的主要问题,是会计核算质量不高,会计数字不实。这不但不能如实反映和正确 Accounting is one of the basic tasks of accounting. To invigorate the economy and enhance the vitality of enterprises, do not count the bill is not acceptable. To conduct a real, systematic, comprehensive and timely accounting calculation is of great importance to strengthening micro-economic management or to strengthening macroeconomic management. In recent years, with the consolidation of enterprises in various regions and departments, a great deal of work has been done in rectifying and restoring the normal order of accounting work and remarkable achievements have been made. However, it still can not meet the requirements of economic management. At present, the main problems in accounting work are the low quality of accounting and the unrealistic accounting numbers. This can not be accurately reflected and correct