一、关于会计工作面临的形势和任务党的十五大确立了高举邓小平理论伟大旗帜,把建设有中国特色社会主义事业全面推向21世纪的行动纲领。新一届政府确立了“一个确保、三个到位、五项改革和科教兴国”的施政纲要。认真学习和贯彻党的十五大精神,认真学习和贯彻朱镕基总理在第一次国务院全体会议上的讲话精神,推动包括会计工作在内的各项事业全面走向21世纪,是摆在我们面前的首要任务。朱镕基总理率领的新一届政府,是处在承前启后、继往开来的关键时期,我国的改革开放和经济建设进入了攻坚和决战阶段,任务十分繁重,困难比较多,风险相当高,一 I. Situations and Tasks Confronted with Accounting Work The 15th CPC National Congress has set a program of action in which to hold high the great banner of Deng Xiaoping Theory and push the cause of building socialism with Chinese characteristics to the 21st century in an all-round way. The new government has established the “One Guarantee, Three In Place, Five Reforms and Rejuvenating China through Science and Education”. It is before us that we must conscientiously study and implement the spirit of the 15th Party Congress, conscientiously study and implement Premier Zhu Rongji’s speech in the plenary meeting of the first State Council, and push all kinds of endeavors, including the accounting work, to the 21st century in an all-round way The primary task. The new government led by Premier Zhu Rongji is at a critical period of adhering to the past and opening up to the outside world. China’s reform and opening up and economic construction have entered a stage of crucial and decisive battle. The tasks are very heavy, with more difficulties and with rather high risks. One