会计工作是经济管理工作,但是对于会计的地位和用作的认识、重视与利用程度,都是因人(包括会计工作者自己)而异的,虽然自颁布《会计法》以来,有了较大的改变,仍远未达到《会计法》所要求的程度。当前的突出问题是会计基础工作差。从而导致财产管理乱,核算不实,归根到底是人们(包括一些会计人员)没有真正地认识会计管理的作用,没有认真地研究和掌握会计制度,没有制订相应的办理会计事务的具体办法(以下简称《具体办法》)。建国初期的会计工作者,都有这种实践。那时新建单位或是接受、改造过来的企、事业单位多,都有一个适应新社会、新制度和新方法的问题,因而拟订《具体办法》这一项工作内容,显得非常重要,几乎是必不可少的一项工作,否则,会计工作就无从开展,至少是杂乱无章。随着时间的推移和经验的积累,大多数单位内部的会计基础工作、手续制度日臻完善,生产经营管理能够有秩序的进行,出现了会计的黄金时代。文化革命打破了既定秩序,大破大立,谁都可以当会计。旧的被了,新的又立不起来,致使会计基础工作被大大削弱。经过多次整顿,虽有好转,但有不少单位,至今对拟订《具体办法》这项工作认识不足,基本上没有进行,都是照搬上面的条条框框,以至基础工作未能彻底改善。要知道,拟订《具体办法》是会计基础工作的第一步,可谓基础之基础。故而笔者认为,健全会 Accounting work is the work of economic management. However, the status of accounting and the recognition, attention and utilization of accounting are all different (including the accountants themselves). Although the accounting law has been promulgated, The big change is still far from reaching the level required by the Accounting Law. The current outstanding problem is the poor accounting basis. As a result, people (including some accountants) did not really understand the role of accounting management, did not seriously study and master the accounting system, and did not formulate specific measures for handling accounting affairs Referred to as “specific approach”). Accounting workers in the early days of the founding of the People’s Republic of China all had such practices. At that time, the newly established units or the enterprises and public institutions that they accepted and transformed had many problems of adapting to the new society, new systems and new methods. Therefore, it was very important to draw up the “concrete measures” for this work, which was almost An essential work, otherwise, the accounting work can not be carried out, at least disorganized. With the passage of time and the accumulation of experience, most of the units within the basic accounting work, formalities are perfect, production and management can be carried out in an orderly manner, appeared in the golden age of accounting. The cultural revolution broke the established order and was overwhelming. Everyone could be an accountant. The old was, the new can not stand up again, resulting in the basic accounting work has been greatly weakened. After many rounds of rectification, although improvements have been made, there are quite a number of units that have so far failed to fully understand the issue of formulating “concrete measures” and have basically failed to do so. They have all copied the above-mentioned rules and regulations so that their basic work has not been completely improved. You know, to develop “specific measures” is the first step in the basic accounting work, can be described as the basis of the foundation. So I think, perfect will