自改革开放以来,上级颁发的有关会计、统计、业务核算制度和各项规定的文件厚厚数十本,令人望而生畏。就连制订政策条文的权威人士,往往也解释不清。作为一名会计工作者,天天和数字打交道,在实践中深感存在着“假帐真算”或“真帐假算”的现象。用这些真假难分的数据,指导微观生产与经营,如不加注意,就会造成经营决策上的失误。再按隶属关系层层上报这些资料,如果 Since the reform and opening up, dozens of documents issued by superiors on accounting, statistics, and business accounting systems and regulations have been daunting. Even authoritative people who formulate policy provisions are often unclear. As an accountant, he is dealing with numbers every day. In practice, he is deeply aware of the phenomenon of “false accounting” or “false accounting”. Using these true and false data to guide micro-manufacturing and management, if they do not pay attention, they will cause business decision-making mistakes. According to the affiliation, report these data again.