要提高会计核算的质量,除了认真做好计量检验、原始记录、定额管理等会计基础工作以外,必须执行统一的会计制度。最好是由财政和各级企业的业务主管部门,在年终决算结束、新的会计年度开始之际,按行业统一建帐、统一学习有关的会计制度。要统一会计帐簿的格式和数量;要统一规定每本帐簿所设立的帐户名称和个数;要统一记帐程序和记帐方法;要统一会计科目的核算内容;统一会计报表的尺寸、样式等。至于会计机构的组织形式和会计人员的配备及分工。也要与有关部门研究出一个比较好的方案以适应财会工作的需要 To improve the quality of accounting, in addition to doing a good job accounting measurement, original records, quota management and other basic accounting work, we must implement a unified accounting system. It is advisable for the competent departments of finance and enterprises at all levels to uniformly set up accounts according to their respective industries when the year-end final accounts are concluded and the new fiscal year begins. The relevant accounting systems should be uniformly studied. To unify the format and quantity of accounting books; To uniformly stipulate the name and number of each account set up accounts; To uniform accounting procedures and accounting methods; Uniform accounting subjects accounting content; Uniform accounting statements of the size, Style and so on. As for the accounting organization of the organization and accounting staffing and division of labor. Also with the relevant departments to study out a better program to meet the needs of accounting work