粉碎“四人帮”以后,我国进入了一个新的历史发展时期.在这个新的历史时期,新情况、新事物、新问题层出不穷。面对这种变化,我们做经济工作和财会工作的同志,包括各级领导同志,都需要重新学习,了解新情况、学习新知识、研究新问题,使我们的思想认识(包括理论修养)、业务能力、工作方法、甚至于办事程序,都能够有一个比较大的转变,以适应新时期对我们提出的新要求,本着这个精神,我想讲讲在新的历史条件下会计工作和 After smashing the “Gang of Four,” our country has entered a new period of historical development, in which new situations, new things and new problems emerge one after another. In the face of such changes, comrades in economic work and in accounting work, including leading comrades at various levels, need to re-learn, understand new situations, learn new knowledge, study new problems, and make our thinking (including theoretical accomplishment) In the spirit of this spirit, I would like to talk about the accounting work under the new historical conditions and in order to meet the new demands of our country in the new era.