会计对社会主义公有生产比对资本主义生产更重要,这是众所周知的。但是,在我国目前的现实生活中,会计工作处于被动的局面,就是会计人员本身也觉得搞会计不如学工有出息,是一个吃力不讨好,挨霉受气的工作。造成这个局面的原因。我认为有以下三个方面的根源。一、社会历史根源我们知道,我国是在生产力水平低下,商品经济不发达的情况下进入社会主义的,由于小农经济在我国有漫长的历史,生产力水平低,基本上还是小生产者的一套,小生产者的传统观点,很难改变。因此,在我们的同志中,常常用小生产者的心理和跟光来对待今天的社 It is well-known that accounting is more important to socialist public production than to capitalist production. However, in our current real life, the accounting work is in a passive situation. That is, the accountants themselves find it more improper to make accounting than to the students. It is a hard-working and overwhelmed work. The reason for this situation. I think there are three sources of the following. I. Historical Sources of Society We know that our country entered into socialism with a low level of productive forces and an underdeveloped commodity economy. Since the peasant economy has a long history in our country and low levels of productivity, it is basically a set of small producers The traditional view of small producers is hard to change. Therefore, among our comrades, the community of today is often treated with the psychology of small producers and with the light