华东地区会计学术交流会6月5日至9日在黄山市召开。来自华东地区会计界的专家、教授及实际工作者70余人参加了会议。安徽省财政厅和黄山市财政局的负责同志到会讲了话。会计改革是本次会议的热门话题,有的代表认为,在当前,会计改革要把“需要”和“可能”相结合。所谓“需要”就是说经济体制改革的大气候,客观上要求会计工作做出相应的改革;“可能”则是讲会计改革的步骤、方法要具有实施的现实性。这一观点得到多数代表的赞许,并形象地说,会计改革好比盖楼房,图纸设计得再好,没有过硬的施工队伍也将是空中楼阁,而如果两者兼备,缺乏良好的外部环境,上述条件也失去用武之地。因此,要保证会计改革的顺利进行,需要我们做出相当的努力,改善环境,提高自身。会议还集中讨论了以 East China accounting academic exchange meeting June 5 to 9 held in Huangshan City. More than 70 experts, professors and practitioners from the accounting field in East China attended the conference. Anhui Province Department of Finance and Huangshan City Department of Finance responsible comrades arrived to speak. Accounting reform is a hot topic at this meeting. Some representatives think that at present, accounting reform needs to combine “need ” with “possible ”. The so-called “needs ” means that the economic climate of the reform of the economic system, objectively requires the accounting work to make the corresponding reform; “Possible ” is the steps of accounting reform, the method should have the reality of implementation. This view has the approval of the majority of representatives and vividly say that the accounting reform is like building a building, the drawings are no better, and there is no perfect construction team that will be open to the air. If both are lacking in a good external environment, the above conditions Also lost the useless. Therefore, to ensure the smooth progress of accounting reform, we need to make considerable efforts to improve the environment and improve ourselves. The meeting also focused on