自从中央、国务院提出开展“增产节约,增收节支”运动以来,各行各业的面貌都发生了很大变化。实际工作者和从事理论研究的同志都提出了不少看法,多数同志偏向于“双增双节”的方法研究上或只在围绕指标上做文章。这里人们忽视了一个重要问题——制度建设问题。我认为只有建立健全各项管理制度,才是顺利开展“双增双节”的重要保证。会计是一种经济管理活动。做好会计工作是多快好省地振兴我国经济的一个必要条件。任何经济制度、责任制度都有促进和制约两个方面的作用,一方面它有促进生产和保证需要的作用,这是主要的、基本的方面;另一方面它有制约超支、限制浪费和防止弊端的作用。制约是为了更好地促进。但对促进和制约这两方面的作用,必须正确地运用,既不能把促进作用理解为只是为了发展生产,保证需要,就可以乱收乱支,不讲制度,破坏纪律;也 Since the Central Government and the State Council proposed to carry out the campaign of “increasing output and saving, increasing revenue and reducing expenditure”, great changes have taken place in the face of all walks of life. The actual workers and comrades engaged in theoretical research have all put forward many views. Most comrades are biased towards the methodological study of “double-double-double-double-section” or only make a fuss about the index. Here people neglect an important issue - system construction. I think that only by establishing and perfecting various management systems is an important guarantee for the smooth implementation of “double-double-double-section”. Accounting is an economic management activity. Doing a good job in accounting work is a necessary condition for rejuvenating our economy more efficiently and economically. Any economic system or system of responsibility has the role of promoting and restricting it. On the one hand, it has the function of promoting the needs of production and guarantee. This is the major and fundamental aspect. On the other hand, it has the function of restricting overspending, limiting waste and preventing The drawbacks of the role. Restriction is to promote better. However, we must correctly apply the role of promoting and restricting these two aspects. We must neither understand the promotion effect as just developing production and ensuring the necessary. We can indiscriminately charge the government, disregard the system and undermine the discipline.