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以贯彻治理整顿和深化改革的方针为中心,以落实《会计法》等一系列财会法规为主要内容,开展会计工作达标升级活动,是1989年会计工作的重点任务,并以此带动其他各项工作。对于会计工作达标升级,在经过两年试点和扩大试点的基础上,今年总的要求是逐步地全面推开。已经扩大试点的地区,要向面上发展,尚未试点或没有扩大试点的地区,今年要把试点扩大到县(市)。各地区、各部门要认真学习和运用已取得的经验,认真解决好工作中的问题,扎扎实实地把会计工作达标升级逐步推开。总结两年来各地开展达标升级活动的情况,我认为主要有以下几条经验:
In order to carry out the policy of rectifying and deepening reform as the center and carrying out a series of accounting laws and regulations such as the Accounting Law as the main content, carrying out the accounting work up-to-standard upgrading activities was the key task of the accounting work in 1989 and as a result, all other items jobs. As for the standardization of accounting work, on the basis of two years’ piloting and pilot expansion, the general requirement for this year is to gradually push forward in an all-round way. Areas that have already been expanded in pilot areas should be extended to counties (cities) this year in areas that have been developed face-to-face, have not been or have not been expanded. All localities and departments should conscientiously study and use the experience they have gained, conscientiously solve problems in their work, and gradually and steadily upgrade the standard of accounting work. To summarize the situation of carrying out the standard upgrade activities over the past two years, I think the following major experiences are as follows: