改革、开放、搞活是我国社会主义经济建设具有战略意义的重大决策,也是一种不可逆转的趋势。近几年来,各地区、各部门、各单位在中央有关方针政策的指引下,采取了一系列改革措施,对促进社会生产力的发展做出了重大贡献,取得了举世瞩目的成就。在整个国民经济持续稳定增长的过程中,财会工作起着不容低估、不可代替的作用。但是,目前财会工作的现状仍不能适应飞跃发展的客观形势的需要,仍面临许多亟待解决的问题。 Reform, opening up and invigoration are major strategic decisions of China’s socialist economic construction and are also an irreversible trend. In recent years, all regions, departments and units under the guidance of the Central Government’s relevant guidelines and policies have adopted a series of reform measures that have made significant contributions to the development of social productive forces and have made remarkable achievements. In the process of sustained and steady growth of the national economy, the accounting work plays an irreplaceable and irreplaceable role. However, the status quo in the current accounting work still can not meet the needs of the objective situation of rapid development and many unsolved problems are still to be solved.