治理经济环境,整顿经济秩序,全面深化改革,必然要对会计工作提出较高的要求,而我们现有的工作水平,显然难以适应。正当广大会计人员焦虑绠短汲深的时候,财政部发出了《会计工作达标升级试行办法》,规定所有独立核算单位从抓基础做起,扎扎实实搞好会计的各项基础工作,首先做到达标,即达到会计工作最起码的要求,然后不断提高水平,逐步升级,实现会计工作规范化、科学化、现代化,充分发挥 To manage the economic environment, rectify the economic order and deepen the reform in an all-round way must inevitably place higher demands on the accounting work. Obviously, our existing level of work is obviously hard to adapt to. Just as the majority of accountants anxiously short-cut the depth of time, the Ministry of Finance issued a “accounting standards to try to upgrade the trial,” all independent accounting units from scratch, do a good job in a down-to-earth accounting of the basic work, the first to do To reach the standard, that is, the minimum requirements of accounting work, and then continue to raise the level of gradual escalation of accounting work to achieve standardization, scientific and modern, give full play to