一、建国以来,在党的领导和广大财会人员的努力下,在会计界老前辈的关怀指导下,我国的会计工作成绩是肯定的。我们有了一支有一定数量和质量的会计队伍,建立了一套相当完备的会计工作体系,在国家经济建设和经济管理上起了很大作用,总结了不少的成熟的经验。其中,成本计算方法中的定额法,班组核算,经济活动分析,厂内成本、资金流通券结算,增减记帐法等方面,也有不少值得称道的东西。三十多年来的会计工作,走的是一条不断改革的道路,只是由于受“左”的思想的影响,由于经济发展的缓慢,致使会计改革也随着缓慢进行。党的十一届三中全会以后,解放思想,学术研究空前活跃,西方一些会计方法的陆续介绍,打开了人们的眼界,促使人们考 First, since the founding of the People’s Republic of China, under the guidance of the party’s leadership and the vast majority of financial personnel, under the guidance of the care of the older generation in the accounting profession, the performance of China’s accounting work has been affirmed. We have a certain number and quality of the accounting team to establish a fairly complete system of accounting work in the country’s economic construction and economic management played a significant role, summed up a lot of mature experience. Among them, there are quite a few commendable things in the methods of cost calculation, such as the quota method, the group accounting, the analysis of economic activities, the cost of the factory, the settlement of capital circulation bonds, the accounting method of increase and decrease. Accounting for more than three decades has taken the road of continuous reform only because of the influence of the “leftist” ideology. Due to the slow economic development, the accounting reform has also slowly proceeded. After the Third Plenary Session of the 11th Central Committee of the Party, emancipation of the mind and unprecedented academic studies and the introduction of some accounting methods in the West have opened people’s eyes and urged people to test