赵总理在六届人大一大会议上指出,我们要加快改革步伐,搞好企业整顿.财务整顿是企业整顿的一个重要组成部分.随着财务整顿的积极进行,会计改革被提到日程上来了.近几年,好多企业从领导到一般工作人员都在考虑这个问题,有的还进行了某些改革.我也曾考虑这方面的问题,今天把自己的某些想法提出来,与大家交换意见,共同探讨,谈到改革,我们首先会涉及到会计改革的方向和步骤.对于这个问题,应当说是明确的.会计改革的方向是一切为了提高经济效益,或者说:以提高经济效益为中心,改革与四化建设不相适应的一切老框框、老办法,开创会计工作的新局面,创立具有中国特色的社会主义会计理论和方法体系,使会计更好地为我国社会主义四化建设服务.会计改革 At the first session of the Sixth National People’s Congress, Premier Zhao pointed out: We must accelerate the pace of reform and do a good job of rectification. Financial rectification is an important part of the rectification of enterprises. With the active financial consolidation, accounting reform has been put on the agenda In recent years, many enterprises have taken this issue into consideration from the leadership to the general staff, and some have carried out some reforms. I have also considered some issues in this area and have put forward some of my ideas today and exchanged them with you Opinions and common discussions on the reform, we will first of all be related to the direction and steps of accounting reform for this issue, it should be said that the direction of accounting reform is all in order to enhance economic efficiency, or: to improve economic efficiency as Centering on all the old and framed reforms that are incompatible with the four modernizations and opening up new situations in accounting work and establishing a socialist accounting theory and method system with Chinese characteristics to enable accounting to better serve the construction of the four modernizations of our society Service. Accounting reform