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近几年来,会计工作在改革中不断前进。《会计法》公布实施后,许多地区和部门采取了一些贯彻落实的具体措施,收到一定的效果。但对会计工作如何进一步加强管理,调动各方面的积极性,以有组织、有目标、有步骤地提高会计工作水平,充分发挥会计工作在社会主义建设中的作用,还需要搞一个有效的办法。1986年我们根据《国务院关于加强工业企业管理若干问题的决定》中指出的企业要“抓管理、上等级、全面提高素质”的精神,依照《会计法》关于管理会计
In recent years, the accounting work keeps moving forward in the reform. After the “Accounting Law” was promulgated and implemented, many regions and departments have taken concrete measures to implement and have achieved certain results. However, it is also necessary to find an effective way to further strengthen the management of accounting work and mobilize the enthusiasm of all parties in order to raise the level of accounting work in an organized, targeted and systematic manner, and give full scope to the role of accounting work in socialist construction. In 1986, according to the spirit of the “Decision of the State Council on Strengthening Certain Issues concerning Industrial Enterprise Management” in 1986, in accordance with the spirit of the “Accounting Law” on management accounting