会计改革是经济改革的重要组成部分。去年12月“两则”(企业财务通则、企业会计准则)正式公布后,会计改革来势猛、发展快。社会上出现了“会计热”,会计类图书成为目前热点图书之一:有关会计教学的录像带畅销全国:各地纷纷举办新会计制度培训班:电脑公司推出相应软件。今年7月1日起实施新制度,当前的“会计热”,对宣传、贯彻“两则”起到了积极的推动作用。我们应当抓紧有利时机,搞好这次会计改革。一、继续广泛、深入学习宣传“两则”,组织好新制度的贯彻实施要在广大财会人员中继续深入学习“两则”,联系实际,转换脑筋。从过去单纯记帐、算帐、报帐的旧思想中解放出来,树立起适应社会主义市场经济要求的市场观念,效益观念、竞争观念、法制观念。使思想跟上时代步伐,积极投身到会计改革大潮中立新功。 Accounting reform is an important part of economic reform. After the “Two Rules” (General Rules for Corporate Finance and Accounting Standards for Business Enterprises) were officially announced in December last year, the accounting reform has been fierce and has developed rapidly. Appear in the community, “accounting fever”, accounting books become one of the hot books: accounting teaching video popular throughout the country: all over the country have held a new accounting system training courses: computer companies to launch the appropriate software. Since July 1 this year, the implementation of the new system and the current “accounting fever” have played a positive role in promoting and implementing the “Two Rules.” We should seize the favorable opportunity to improve this accounting reform. I. Continue to extensively and thoroughly study and publicize the “two” and organize the implementation of the new system To continue studying in depth the “two rules” in the vast numbers of financial accountants, connect with reality and change their minds. Liberated from the old thinking of simply accounting, accounting and reimbursement, and established the concept of market, the concept of benefit, the concept of competition and the concept of legal system that fit the requirements of the socialist market economy. Keeping up with the pace of the times, actively devote themselves to the new tide of accounting reform.