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桂林市财政局组织力量,对该市88个国营企业的会计工作进行了调查,广西财经学校刘铭达、罗昭祥两同志写了这份调查材料,反映了当前会计工作的状况,指出了会计工作中存在的问题,分析了产生这些问题的原因,提出了加强会计工作的几点建议。应当说,这件工作做得很有意义。它使我们看后,觉得要搞四化建设,不讲求经济效果不行,要讲求经济效果,不搞经济核算不行,要搞好经济核算,不加强会计工作不行。要把财会工作做好,必须高度重视会计在国民经济管理中的重要作用,充分发挥财会人员的政治责任心和首创精神,迅速提高他们的业务水平和工作能力。否则,我们将会拖四个现代化的后腿。这个问题,不仅财政部门,而且企业主管部门和企业单位的负责同志都要认识清楚,以便总结经验,采取措施,很好地予以解决,以适应四化建设发展的新形势。
Guilin Municipal Bureau of Finance organized its efforts to investigate the accounting work of 88 state-owned enterprises in the city. Liu Mingda and Luo Zhaoxiang from Guangxi Finance and Economics School wrote this survey material, which reflected the current accounting work conditions and pointed out the existence of accounting work Analyzed the reasons for these problems and put forward some suggestions to strengthen the accounting work. It should be said that this work makes a lot of sense. After making us see it, we think it is necessary to pursue the four modernizations and not emphasize the economic results. We should stress the economic results. If we do not engage in economic accounting, we should do a good job in economic accounting without strengthening our accounting work. To do a good job in accounting work, we must attach great importance to accounting in the national economy and management of the important role of giving full play to the financial accountability and pioneering spirit of political personnel, and rapidly improve their professional skills and ability to work. Otherwise, we will drag four modern hind legs. This issue requires not only the financial department, but also the responsible comrades of the competent departments of enterprises and enterprises to know clearly so as to sum up experiences and take measures to properly solve them in order to adapt themselves to the new situation of the four modernizations and development.