从粉碎“四人帮”到现在已经六年了。在这六年中间,特别是党的十一届三中全会以来,中央和国务院采取了一系列的措施,整顿和加强企业财务会计工作。经过几年的努力,企业财务会计工作开始走上了由乱到治、健康发展的道路。首先,经过拨乱反正,财务会计工作得到了很大的恢复和发展。在各级党委领导下,我们批判和清算了“左”倾错误,从思想上分清了是非,为财务会计工作恢复了名誉。同时,恢复了被撤并的财会机构,充实了财会人员,在不少大中型企业中设置了总会计师,评定了财务会计人员的技术职称,并颁布了会计人员职权条例,建立和健全了企业财务会计制度。目前全国企业财会 It has been six years since the smashing of the Gang of Four. During these six years, especially since the Third Plenary Session of the 11th CPC Central Committee, the Central Government and the State Council have taken a series of measures to rectify and strengthen their financial and accounting work. After several years of hard work, corporate finance and accounting began to embark on the path from chaos to governance and healthy development. First of all, after all the efforts to mobilize the order, the financial and accounting work has been greatly resumed and developed. Under the leadership of the party committees at all levels, we criticized and liquidated the “leftist” mistakes, and ideologically separated them from each other, restoring their reputation to financial and accounting work. At the same time, the merged accounting institutions were restored, the accounting staff were enriched, the chief accountants were set up in many large and medium-sized enterprises, the technical titles of financial and accounting personnel were appraised, the accounting staff’s authority rules were promulgated, the establishment and improvement of enterprises Financial accounting system. The current national accounting