近年来,随着我国社会主义经济从产品经济向有计划的商品经济发展,会计在经济管理中的重要性和必要性日益为人们所认识。由于治理整顿和深化改革都将使我国会计工作产生新情况和新问题,因此广大的会计人员势必要求学习新的和更全面的会计知识,以适应改革开放的形势,促进国民经济持续、协调、稳定地发展。 In recent years, as China’s socialist economy develops from a product economy to a planned commodity economy, the importance and necessity of accounting in economic management has become increasingly recognized. As the rectification and deepening of reform will bring new situations and new problems to the accounting work in our country, the vast numbers of accounting personnel will inevitably demand that they learn new and more comprehensive accounting knowledge to adapt to the situation of reform and opening up and promote the sustained and coordinated development of the national economy. Stable development.