党的十三大胜利召开后,中国会计理论和实践面临了两个迫切的问题。赵紫阳同志在十三大《沿着有中国特色的社会主义道路前进》的报告中指出:“社会主义社会的根本任务是发展生产力。在初级阶段,为了摆脱贫穷和落后,尤其要把发展生产力作为全部工作的中心。”这一要求向我们提出的问题就是:我们的会计理论和实践工作,怎样为发展生产力这个中心服务? 赵紫阳在报告中还指出:“科学技术进步和管理水平的提高,将在根本上决定我国现代化建设的进程”;“由于‘左’倾错误的影响……许多在社会主义条件下有利于生产力发展和生产商品化、社会化、现代化的东西,被当做‘资本主义复辟’加 After the successful convocation of the 13th National Congress of the Communist Party of China, two pressing problems have been confronted with China’s accounting theory and practice. Comrade Zhao Ziyang pointed out at the 13th National Congress of the Communist Party of China: “Along the road to socialism with Chinese characteristics,” the report stated: “The basic task of socialist society is to develop productive forces. In the initial stage, in order to get out of poverty and backwardness, As the center of all work. ”This requirement posed the question to us: How should our accounting theory and practice work to serve the central task of developing productive forces? Zhao Ziyang also pointed out in his report:“ The improvement of science and technology and the improvement of management level Will fundamentally determine the course of our country’s modernization. ”" Due to the influence of the leftist mistakes ... many things that are conducive to the development of productive forces and the commercialization, socialization and modernization of production under socialism are treated as capital Restorationism ’plus