社会主义国民经济是个整体。我们不仅讲求企业经济效益,在微观上放开搞活,还必须讲求社会经济效益,在宏观上管住管好。社会主义会计既是微观经济管理的重要组成部分,又是宏观经济管理不可缺少的。社会主义会计工作者与其他职工一样,必须维护本单位的合法经济权益,同时作为国家财政、财务制度的执行者和监督者,必须依法维护国家财政、财务制度,保护社会主义公共财产完整无损。建国三十多年来,我国的会计监督工作虽然取得一定的成绩,但是监督不力,至今仍是会计工作的通病。其原因主要是由于以往的法制不健全,会计监督没有引起社会上应有的重视和支持。现在《会计法》已经正式施行,充分保障了会计人员依法办事,行使会计核算和会计监督的权利,作为社会主义会计工作者,一定要自负重任, The socialist national economy is a whole. We not only emphasize the economic benefits of enterprises, but also let them open up and invigorate on the micro level. We must also emphasize the social and economic benefits and manage the macro management. Socialist accounting is not only an important part of micro-economic management, but also an indispensable macro-economic management. Socialist accountants, like other workers, must safeguard the legitimate economic rights and interests of their own units. At the same time, as the executor and supervisor of the state finance and financial system, they must safeguard the country’s financial and financial systems in accordance with the law and protect the socialist public property intact. Over the past 30 years since the founding of the People’s Republic of China, our country’s accounting supervision work has achieved certain achievements. However, the poor supervision has still been a common problem in accounting work. The reason for this is mainly due to the imperfect legal system in the past. Accounting supervision has not given due weight and support in the society. Now that the “Accounting Law” has been formally implemented, it has fully guaranteed the accountants’ ability to handle affairs in accordance with the law and exercise accounting and accounting supervision. As a socialist accounting worker, he must assume his own responsibility,