近年来,随着经济体制改革的深入发展,会计工作在加强经济管理,参与经营业务决策,行使会计监督职能,适应企业“转轨变型”等方面,做出了一定成绩,许多单位的会计工作都有新的突破。但是也要看到,这只是在一部分管理水平较高,领导人遵纪守法,熟悉会计业务,重视会计工作和会计机构健全,会计人员工作得力,会计核算质量较好的单位出现。目前,还有相当数量的企业领导,不懂会计,不重视会计工作,会计工作的地位和作用尚未被摆到应有的位置,会计人员调动频繁,会计力量不足,会计基础工作较差,会计核算不适应经济业务发展的需要,会计监督没有发挥作用。个别单位的会计工 In recent years, along with the further development of economic system reform, accounting work has made some achievements in strengthening economic management, participating in the business decision-making, exercising the function of accounting supervision, and adapting to the “transitional transformation” of enterprises. Many of the accounting work in many units There are new breakthroughs. However, we should also realize that this is only the case in some units that have a high level of management, leaders who are law-abiding, familiar with accounting practices, emphasis on accountancy and sound accounting, accounting personnel who work well, and good accounting quality. At present, there are still a considerable number of business leaders, do not understand accounting, do not attach importance to accounting work, the status and role of accounting work has yet to be put in place, frequent accounting staff movements, lack of accounting strength, poor accounting basis, accounting Accounting does not meet the needs of economic development, accounting supervision did not play a role. Accounting for individual units