随着经济体制改革的深化,全国各行各业普遍推行了承包经营责任制。承包经营责任制的逐步深入和经营机制的转换,客观上要求会计工作要通过“核算和监督”职能如实地反映经济过程,提供经济信息,分析经济情况,借以维护国家财经纪律和财务制度的贯彻执行,保护社会主义公有财产的安? With the deepening of the reform of the economic system, the contracting management responsibility system has been generally implemented in all walks of life across the country. The gradual deepening of the responsibility system of contracting management and the transformation of operating mechanism objectively require that accounting work faithfully reflect the economic process through the functions of “accounting and supervision”, provide economic information and analyze economic conditions in order to safeguard the implementation of national financial discipline and financial system Implement and protect the socialist public property?