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建国三十五年来,在党的领导下,全国会计队伍不断壮大,财会理论也有很大发展。广大财会干部和财会科研、教学工作者认真贯彻党在各个时期的路线、方针、政策,会计工作在为各项生产建设事业服务,加强经济核算,参与经济管理,促进生产发展,繁荣会计科学事业等方面,作出了积极的贡献。全国解放以后,经过三年恢复国民经济时期,医治了战争创伤,开展了清产核资,奠定了社会主义会计核算的基础。1962年国务院颁发了我国有史以来的第一个会计人员职权条例,对提高会计人员的社会地位,起了一定的作用。但由于“左”倾思想的干扰,特别是“文化大革命”十年内乱,本来就没有牢固建立起来的经济核算制被彻底冲垮了,正在树立并逐步加强的经济核算思想,也被物质刺激、利润挂帅等大帽子压下
Thirty-five years after the founding of the People’s Republic of China, under the leadership of the party, the national accounting team has continuously expanded and the theory of finance and accounting has also developed greatly. The majority of financial cadres and financial scientific research and teaching workers conscientiously implement the party’s line, principles, policies and accounting work in various periods to serve the production and construction, strengthen economic accounting, participate in economic management, promote the production and development, and promote the cause of accounting science And so on, made a positive contribution. After the liberation of the country, after three years of restoration of the national economy, he healed the wounds of the war and conducted a thorough inspection of the assets and laid the foundation for socialist accounting. In 1962, the State Council issued the first accountant’s authority rules and regulations in our country and played a certain role in enhancing the social status of accountants. However, due to the interference of the “leftist” thinking, especially the 10-year civil war in the “Cultural Revolution,” the economic accounting system that has never been firmly established has been completely destroyed. The economic accounting ideas that are being gradually established and gradually being strengthened are also stimulated by materialism. Profits and other big hat down