全国范围内一年一度的税收、财务、物价大检查迄今已经跨过第八个年头了,而大面积违纪的状况依然如故,没有得到有效的制止,究其原因是多方面的。正如国务委员王丙乾同志在《加强会计工作促进经济更快更好发展》文章中所指出的那样:“近年来的税收财务物价大检查中揭露的违反财经纪律问题表明,只有在会计这一关上把严,才能有效地防范和制止。……从一定意义上讲,会计是保证经济活动正常有序进行的重要关口。”近几年大检查的实践充分证明上述论断是完全正确的。因此,组织会计人员认真学习、贯彻和落实《企业财务通则》和《企业 The annual inspection of taxes, finance and prices throughout the country has so far passed its eighth year so far. However, the situation of large-scale misconduct remains the same and has not been effectively stopped because of various reasons. Just as Comrade Wang Bingqian, member of the State Council, pointed out in his article entitled “Enhancing Accounting Work to Promote Faster and Faster Development of Economy,” as follows: “The violation of financial and economic discipline disclosed in the large-scale inspection of tax and finance prices in recent years shows that only when the accounting is closed Strict, can effectively prevent and stop .... In a certain sense, accounting is to ensure the normal and orderly economic activities an important mark. ”In recent years, the practice of large checks fully proved the above conclusion is entirely correct. Therefore, the organization of accounting staff to conscientiously study, implement and implement the “general corporate finance” and "business