观念是人们对某种事务形成稳定的观点和看法,是主观见之于客观的产物。我们财务和会计工作者,在学习和实施《两则》、《两制》过程中,首要问题是转变传统的观念,要更新知识,建立新的思想观念和工作作风,善于从实际出发,拓展新局面,以适应改革开放,发展新形势的需要。变“国营”为“国有”国营企业是传统的提法,企业是隶属于有关政府管理部门,国家主要靠行政办法来管理,使企业无法自主经营和自负盈 The concept is that people form stable views and opinions on certain matters, and it is subjective to the objective product. In the process of studying and implementing the “Two” and “Two Systems,” our financial and accounting workers are chiefly concerned with changing traditional concepts, updating knowledge, establishing new ideas and working styles, and being good at starting from reality. The new situation is to meet the needs of reform and opening up and the development of new situations. Changing “state-owned enterprises” to “state-owned” state-owned enterprises is a traditional formulation. Enterprises are affiliated with the relevant government administrative departments, and the state mainly manages through administrative measures, making it impossible for companies to operate independently and self-financing.