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党的十三大提出的初级阶段理论是指导我们正确认识国情的强大理论武器,是党制定和执行正确路线与政策的根本依据,也是我们做好会计工作、进行会计改革、建设有中国特色的会计学科体系的基本指导方针。本文拟就当前如何以社会主义初级阶段理论为指导,做好会计工作,进行会计改革的一些问题谈点粗浅的看法。一应着力加强会计基础工作党的社会主义初级阶段理论和基本路线的提出,最鲜明的一个特点是实事求是,从
The initial stage theory put forward by the 13th CPC National Congress is a powerful theoretical weapon that guides us to correctly understand the national conditions and is the fundamental basis for the party to formulate and implement the correct line and policies. It is also the basis for our good accounting work, accounting reform, and construction of Chinese characteristics Accounting discipline system of the basic guidelines. This article intends to talk about some superficial opinions on how to use the theory of the primary stage of socialism as a guide, do a good job in accounting work, and carry out accounting reform. An effort should be made to strengthen the basic theory of the basic stage of socialism of the Basic Accounting Party and the proposal of the basic line. One of the most distinctive features is seeking truth from facts.