会计工作是经济管理工作的重要组成部分。党的十一届三中全会以来,会计工作的重点逐步向强化管理、参与决策转移,在改善生产经营管理、促进“双增双节”、提高经济效益中发挥着日益显著的作用;会计工作的法制建设也有很大加强,以《会计法》为核心的会计法规体系初步形成;注册会计师事业得到恢复和发展,在 Accounting work is an important part of economic management. Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, the emphasis of accounting has gradually shifted to intensifying management and participating in decision-making transfer. It has played an increasingly prominent role in improving production and operation management, promoting “double-double-double” and improving economic efficiency. The construction of the legal system of accounting work has also been greatly strengthened. The accounting law and regulation system with the “Accounting Law” as the core has taken shape. The CPA business has been resumed and has been developed.