2001年是人类新纪元的开始,也是我国进入第十个五年计划、开始实施现代化建设第三步战略目标的第一年。会计管理工作如何开好头、起好步,对新世纪会计事业的发展非常关键。 2001年会计管理工作的总体要求是:认真贯彻党的十五届四中、五中全会和全国财政工作会议精神,以深入贯彻实施《会计法》、深化会计制度改革和推动内部会计控制制度建设为重点,规范会计秩序,完善会计制度,健全外部监督和内部会计控制机制,强化会计人员管理,继续试行会计委派制度,全面提高会计队伍素质,推动会计管理工作和会计事业的全面发展。根据上述要求,今年主要应当抓好以下 2001 marks the beginning of a new era for mankind and also marks the first year in which China entered the Tenth Five-Year Plan and began implementing the strategic goal of the third phase of its modernization drive. How to make a good start in accounting management and take a good start is crucial to the development of accounting in the new century. The overall requirements of the accounting administration in 2001 are: Conscientiously implement the spirit of the Fourth, Fifth Plenary Sessions of the 15th CPC Central Committee and the National Conference on Financial Work so as to thoroughly implement the Accounting Law, deepen the reform of the accounting system and promote the establishment of an internal accounting control system As the key point, standardize the accounting order, improve the accounting system, improve the external supervision and internal accounting control mechanism, strengthen the accounting staff management, continue to try the accreditation system of accountants, improve the quality of the accounting team in an all-round way, and promote the accounting management and all-round development of accounting. According to the above requirements, we should mainly grasp the following this year