新中国已经走过了四十年的光辉历程。四十年来,尽管我们国家的政治经济生活几经挫折,但在党和政府的领导下,全国人民始终沿着社会主义道路前进,各条战线取得了辉煌的成就,谁也不能否认,同半殖民地半封建的旧中国相比,我们的国家发生了翻天覆地的变化。同祖国的巨大进步一样,新中国的会计工作也走过了一段曲折而富有成就的历程。建国初期,为了迅速恢复国民经济,在较短时间里会计工作完成了对旧中国会计的改造,统一了全国的会计制度,并初步形成了统一的会计管理体系,为新中国国民经济的恢复和发展作出了重要贡献。“一五”期间,随着大规模经济建设的展开,会计工作开始面向基层、面向生产、面向群众,创造了班组核算等会计管理形式。对“一五”计划的胜利完成,起到了很好的促进作用。“大跃进”期间,由于受“左”倾错误 New China has gone through four decades of glorious history. In the past 40 years, despite the setbacks in our country’s political and economic life, under the leadership of the party and the government, the entire people have always followed the path of socialism and achieved brilliant achievements in various fields. No one can deny that with the semi-colonies Compared to the semi-feudal old China, our country has undergone tremendous changes. Like the great progress of the motherland, the accounting work in new China has also gone through a period of twists and turns and its success. In the early days after the founding of New China, in order to promptly restore the national economy, in a relatively short period of time accounting work completed the transformation of old Chinese accounting, unified the national accounting system, and initially formed a unified accounting management system for the new China’s national economy recovery and Made an important contribution to development. During the “First Five-Year Plan” period, with the launching of large-scale economic construction, the accounting work started to be directed at the grassroots level, oriented to the production and facing the masses and created accounting management forms such as team accounting. It has played a very good role in promoting the victory of the “First Five-Year Plan.” During the “Great Leap Forward,” due to “leftist” errors