(一) 报载:全国审计机关1986年三季度查出各种违纪金额达62.2亿元,比上年同期多22.5亿元。尽管发生违纪问题的原因是多方面的,但也明显地说明许多单位的会计核算和会计监督是不力的。作为一个身负光荣重任的财会人员,不能不感到愧对伟大的时代,愧对神圣的事业,辜负党和人民的重托…… (二) 《会计法》已公布实施两年了,但有的单位 (I) Newspapers and Periodicals: The auditing organs of the whole country detected a total of 6.22 billion yuan of misconduct in the third quarter of 1986, an increase of 2.25 billion yuan over the same period of the previous year. Although there are many reasons for the violation of discipline, it is also obvious that many units of accounting and accounting supervision are ineffective. As an accountant with an honorable mission, one can not help but feel ashamed of the great time, the unworthy affair of the sacred cause and the party and the people ... (2) The Accounting Law has been promulgated and implemented for two years, but some unit