党的十一届三中全会以来,特别是在贯彻“一个中心,两个基本点”的路线中,我们的会计工作取得了很大的成就。在肯定成绩的同时,还应当认识到,会计工作仍有不尽人意之处。即会计方法仍停留在传统的单一计划体制下,对经济改革中出现的新情况、新问题反映滞后,监督不力,缺乏硬约束机制,适应不了当前经济形势发展的要求。要解决这些问题,只有改革会计工作,而且势在必行。 Since the Third Plenary Session of the Eleventh Central Committee of the Party, especially in carrying out the line of “one center and two basic points,” our accounting work has made great achievements. While affirming the achievements, we should also recognize that accounting work still has unsatisfactory results. That is, the accounting method is still under the traditional single plan system. It lags behind the new situation and new problems in the economic reform, lacks supervision, lacks a hard-binding mechanism and can not meet the requirements of the current economic situation. To solve these problems, only the reform of accounting work, but also imperative.