会计是经济管理的一个重要手段,反映和监督经济活动是会计的基本职能。党的十一届三中全会以来,随着国民经济的调整,会计工作逐步有所加强。去冬召开了全国会计工作会议,姚依林副总理在会上作了重要讲话,会议根据会计工作的现状,提出了整顿、提高会计工作的措施和要求。一年来,随着会议精神的贯彻落实,会计工作的整顿、提高取得了很好的效果,会计工作在调整经济和提高经济效果中,日益发挥着重要的促进使用。但是,从总的情况看,整顿的工作还需要继续进行,姚依林副总理的重要讲话和会议提出的各项措施,对当前会计工作仍有重要的指导意义。会计工作应当在继续整顿中前进。全国会计工作会议从思想上认识上清理了左倾思想对会计工作的影响,使广大会计人员认识到会计工作在发展国民经济和四化建设中的重要作用,大家深受鼓舞。许多老会计表示,要使出 Accounting is an important means of economic management, reflecting and supervising economic activities are the basic functions of accounting. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the adjustment of the national economy, the accounting work has been gradually strengthened. In the winter, the National Accounting Work Conference was held. Vice Premier Yao Yilin made an important speech at the meeting. According to the current situation of accounting work, the meeting proposed the measures and requirements for rectifying and improving accounting work. In the past year, with the implementation of the spirit of the conference, the rectification and improvement of accounting work has achieved very good results. Accounting work has played an increasingly important role in promoting economic growth and improving economic performance. However, judging from the overall situation, the rectification work still needs to be continued. The important speech made by Vice Premier Yao Yilin and all the measures proposed at the meeting still have important guiding significance for the current accounting work. Accounting work should continue to rectify. The National Accounting Work Conference clears up the influence of leftist thinking on accounting work from the ideological understanding, and enables the majority of accountants to recognize the important role of accounting work in the development of the national economy and the four modernizations. We are greatly encouraged. Many old accounting said that to make