会计是社会生产发展的产物,建国几十年来,我国经济有了很大的发展,会计作为一门经济管理科学,在社会主义经济建设中起了一定的作用.但从会计工作的现状与当前经济建设的发展来看,是很不相适应的.我国社会主义会计的历史还只有几十年,建国初期,搬用苏联的会计理论和方法,这在当时是起了一定作用.随着社会主义经济建设的日益发展,实践证明它已不适应我国国情,进行了不少改革,但总没有跳出老的圈子.会计理论落后,会计实务与经济工作脱节.具体表现在:会计的概念、性质、原则、规律、对象、任务、职能作用等许多重大会计理论问题,至今未形成统一的认识;会计的方法体系及会计指标体系至今未完整地形成,会计核算工作和会计基础工作质量与经济管 Accounting is the product of social production and development. Since the founding of the People’s Republic for decades, China’s economy has made great progress. As an economic management science, accounting plays a certain role in the socialist economic construction.But from the current situation of accounting work and the current Economic development, it is very incommensurate.China’s socialist accounting history only a few decades, the early founding of the People’s Republic of China, the use of the Soviet Union’s accounting theory and method, which was played a certain role at the time.With the development of socialism The development of economic construction has proved that it has not adapted to China’s national conditions and has carried out a lot of reforms but it has not always out of the old circles.Accounting theory lags behind and the accounting practice is out of line with the economic work.The concrete manifestation is the concept and nature of accounting, Principle, law, object, task, function and many other major accounting theory issues, so far not formed a unified understanding; accounting method system and accounting index system has not yet been fully formed, accounting work and accounting basis of work quality and economic management