长期以来,我国会计工作中的会计资料不真、不实,核算手段陈旧,会计信息严重滞后状况,大大降低了会计资料的可比性。朱总理为上海会计学院题词“不做假帐”,就要求会计人员以诚信为本,强化法律意识,自觉遵守财经法规,努力推进会计工作的现代化。 首先,加快会计观念的现代化。按照建立现代企业制度的要求处理财务关系。会计人员必须更新传统的会计观念,树立现代化会计观念:一是树立市场观 For a long time, the accounting information in our accounting work is not true or false, the accounting means are out of date, and the accounting information lags behind seriously, which greatly reduces the comparability of accounting information. Premier Zhu’s inscription on behalf of Shanghai Institute of Accounting, “Do not Fake Account,” requires accounting personnel in good faith-based, strengthen legal awareness, conscientiously abide by the financial laws and regulations, and strive to promote the modernization of accounting. First of all, to speed up the modernization of accounting concepts. Handle financial relations in accordance with the requirements of establishing a modern enterprise system. Accountants must update the traditional accounting concepts, establish a modern accounting concept: First, establish a market concept