中华人民共和国成立三十五周年了,三十五年来,我国的社会主义建设事业取得了伟大的成就,积累了丰富的经验。随着建设事业的发展和经济管理水平的不断提高,会计工作也在不断开拓前进。会计制度建设,是我国加强会计工作的一项重要内容。三十五年中,我国会计制度的建设,成绩卓著,经历了不平坦的路程。早在三年经济恢复时期,我们就开始创建新中国的会计制度。当时在经济管理方面的情况是,旧的一套秩序被打破,新的管理秩序急待建立,又面临财政经济十分困难的局面。建立严格的社会主义财政、财务会计制度,就成为建立正常经济生活秩序、加强经 The 35th anniversary of the founding of the People’s Republic of China, 35 years ago, our country’s socialist construction has made great achievements, has accumulated rich experience. With the development of construction and the continuous improvement of economic management, the accounting work is constantly going ahead. The construction of accounting system is an important part of strengthening accounting work in our country. In thirty-five years, the construction of China’s accounting system has achieved outstanding results and experienced an uneven journey. As early as three years of economic recovery, we began to create a new China’s accounting system. At that time, the situation in economic management was that the old set of order was broken, the new management order was urgently needed to be established and the financial and economic conditions were extremely difficult. Establishing a strict system of social finance and financial accounting has become a way of establishing a normal order of economic life and strengthening the economic