近两年,由于经济过热,社会总需求超过总供给,我国经济出现了明显的通货膨胀,严重地影响了国民经济的健康发展和经济体制改革的顺利进行。因此,党的十三届三中全会决定,今明两年改革和建设的重点要突出地放到治理经济环境,整顿经济秩序上来。会计是经济管理的重要组成部分,具有决策、核算、控制、监督的职能,在当前的“治理”、“整顿”中,应该而且可以发挥其应有的作用。 In the past two years, due to the overheating of the economy and the total social demand exceeding the total supply, the economy of our country has experienced obvious inflation and seriously affected the sound development of the national economy and the smooth progress of economic restructuring. Therefore, the Third Plenary Session of the 13th Central Committee of the Party has decided that the focus of reform and construction in the coming two years should be prominently placed in the management of the economic environment and in the rectification of the economic order. Accounting is an important part of economic management. With the functions of decision-making, accounting, control and supervision, accounting should and can play its due role in the current “governance” and “rectification.”