我国经济体制改革的进一步加快和深化 ,对我国目前的会计工作 ,从理论上和方法上都提出了新的要求。几年来 ,交通系统会计工作在很多单位取得很好的成绩 ,但是交通系统会计工作的发展很不平衡 ,有些企事业单位会计基础工作仍然薄弱 ,会计人员素质还没有随着市场经济的发展而提 The further acceleration and deepening of China’s economic restructuring have raised new demands on our current accounting work both in theory and in methodology. In recent years, the accounting of transportation system has achieved good results in many units. However, the development of accounting system in transportation system is very uneven. Some of the basic accounting work in enterprises and institutions is still weak. The quality of accounting personnel has not been raised with the development of market economy