在加重改革力度,加快改革步伐的进程中,作为反映、描述、分析、评价社会经济运行状况的统计、会计、业务核算工作也面临着从根本上改革的迫切要求。长期在我国基层单位内推行的统计、业务、会计三种核算体系必然要由现行的分别核算向综合核算发展,并且最终要形成统一核算的格局 In the process of accentuating reforms and accelerating the pace of reforms, statistics, accounting, and business accounting that reflect, describe, analyze, and evaluate the socioeconomic operating conditions are also facing urgent requirements for fundamental reform. The three accounting systems that have long been implemented within the grass-roots units in China must inevitably evolve from the current separate accounting to the comprehensive accounting, and eventually form a unified accounting pattern.