經过整风运动和1958年的規章制度改革,在企业会計制度工作方面出現了一个大跃进的局面。一方面,在全体財会人員中,批判了某些忽靦政治、脫离生产的单純技术观点,以及迷信制度、片面强調监督和缺乏理論联系实际的实事求是的思想作风,从而进一步加强了政治观点、生产观点和群众观点,这就为不断地健全企业会計制度,加强会計 After the rectification movement and the 1958 reform of the rules and regulations, a great leap forward took place in the work of the enterprise accounting system. On the one hand, among all the accountants, we have criticized some of the purely technical ideas that have ignored politics and emerged from production, as well as the superstition system, one-sided emphasis on supervision and the lack of practical and realistic ideological style that links theory with practice, thus further strengthening the Political point of view, production point of view and the mass point of view, which is to continuously improve the accounting system of enterprises, strengthen accounting