由北京、天津、山西、内蒙、山东、甘肃、陕西、宁夏、新疆、辽宁、吉林、黑龙江、河北等省、市、自治区会计学会和中国机械工业会计学会等14个协作成员第七次协作会议于1988年8月在河北承德召开。兹将会议内容综述如下: 一、关于会计改革。代表们一致认为,几年来的会计改革虽然在理论和实践上已取得一定成绩,但是还有许多问题需要解决,必须加快会计改革的步伐。会计改革是经济体制改革的组成部分,应该与经济体制改革协调。目前会计管理体制不健全,会计体系不完善,会计领域偏窄,会计核算对象单一,因此要重新塑造会计模式,建立开放型的会计 The 14th collaborative meeting of 14 cooperating members such as Beijing, Tianjin, Shanxi, Inner Mongolia, Shandong, Gansu, Shaanxi, Ningxia, Xinjiang, Liaoning, Jilin, Heilongjiang, Hebei and other provinces, municipalities and autonomous regions accounting society and China Machinery Industry Accounting Association In 1988 August held in Chengde, Hebei. The meeting will be summarized as follows: First, on accounting reform. The deputies all agreed that although the accounting reform in the past few years has made some achievements in theory and in practice, many problems still need to be solved and the pace of accounting reform must be accelerated. Accounting reform is an integral part of economic system reform and should be coordinated with economic system reform. At present, the accounting management system is not perfect, the accounting system is not perfect, the accounting field is narrow, and the accounting objects are single. Therefore, it is necessary to reshape the accounting mode and establish an open accounting system