随着社会主义市场经济的发展,不论是宏观调控还是微观管理,会计工作都处于十分重要的地位。党和国家领导人多次指出:会计是一项很重要的工作,存在于社会各行各业之中。是财政部门,也是整个经济工作的重要基础。随着社会主义现代化事业的发展,会计工作在经济生活和政治建设等各项社会活动中,发挥着越来越重要的作用。从一定意义上说,一个国家会计工作水平和效率的高低,是衡量经 With the development of the socialist market economy, both the macro-control and the micro-management have made accounting work very important. The party and state leaders have repeatedly pointed out: Accounting is a very important task that exists in all walks of life in society. It is the financial sector and an important foundation for the entire economic work. With the development of socialist modernization, accounting work has played an increasingly important role in various social activities such as economic life and political construction. In a certain sense, the level of a country’s accounting work and the level of efficiency is measured by