当前,在会计核算和会计监督工作中,存在着两个突出的问题,一是计算方法复杂,条文繁琐难记,致使短期培训不易奏效,合格人才缺乏;二是计算依据不统一,核算数据不准确,无法进行有效地监督。如何解决这两个问题呢?我们认为,根本出路在于实行会计核算的标准化。按照标准化即统一和规范的原理,以国家的有关经济政策和财会规章制度为依据,结合现行的计算方法和实际 At present, there are two prominent problems in accounting and accounting supervision. Firstly, the calculation methods are complicated and the articles are complicated and hard to remember. As a result, short-term training is not effective and the qualified personnel are lacking. Second, the calculation basis is not uniform and the accounting data is not uniform Accurate, unable to effectively monitor. How to solve these two problems? In our opinion, the fundamental solution lies in the standardization of accounting. In accordance with the principle of standardization, that is, the principle of unification and standardization, and based on the relevant economic policies and accounting rules and regulations of the state, combining the current calculation methods and actual