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十八年来,在党的基本路线指引下,随着改革开放的深化和经济的发展,我国会计工作的面貌也发生了巨大变化。主要表现在:各类会计机构逐步建立与健全(包括财政的、企业的、行政事业的和社会的),会计队伍不断发展与壮大,人员素质和工作水平都有较大的提高;会计法制建设日益加强(现有两法、两则),会计核算制度进行了改革,实现了模式性的转变,逐步与国际会计惯例接轨,并把西方管理会计和中国开展群众核算的许多理论和好的方法结合起来,正在逐步发展成具有中国特色的责任会计方法体系;会计科研工作取得突出的成果,为会计改革和发展提供了新的思路和建议,起了理论准
In the past 18 years, under the guidance of the party’s basic line, with the deepening of reform and opening up and economic development, great changes have taken place in the face of China’s accounting work. Mainly manifested in: all kinds of accounting institutions gradually established and perfect (including financial, corporate, administrative and social), the accounting team continues to grow and strengthen, the quality of personnel and work have greatly improved the construction of legal system; (The existing two laws, two), the accounting system has been reformed, to achieve a pattern of change, and gradually with the international accounting practices, and to Western management accounting and China to carry out mass accounting, many of the theories and good methods In combination, it is gradually developing into a system of responsible accounting with Chinese characteristics. The achievements made in accounting and scientific research have provided new ideas and suggestions for accounting reform and development, and have served as theoretical standards