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在学习党的八届六中全会文件的热潮中,我根据学习心得来谈谈对当前财务会计工作的几个问题的看法。众所周知,不同性质的经济基础决定不同的规章制度,规章制度是属于上层建筑。它必须符合经济基础的要求,才能发挥群众的积极性和有效地为生产服务。但也必须看到规章制度也可以对经济基础起反作
In studying the party’s sixth Plenary Session of the upsurge, based on my experience to talk about the current financial and accounting work on several issues. It is well known that the economic fundamentals of different nature determine different rules and regulations and the rules and regulations belong to the superstructure. It must meet the requirements of the economic foundation so as to give play to the enthusiasm of the masses and effectively serve production. But it must also be seen that rules and regulations can also react to economic fundamentals