根据党的十三大和七届人大一次会议精神,结合会计工作的实际情况,当前深化和加快会计改革,有如下几个方面的问题急须研究解决。一、制定会计原则,逐步取代现行分散的、具体的会计制度。1、长期以来,会计工作的宏观管理,是以统一的会计制度为核心。在强调公有制、计划经济、统收统支条件下,形成了以行政命令式的制度约束为主要的管理方式,因而一切“围绕制度转”。由于制度的制定,需要以若干会计原则为指导;而制为了适应这种变革,企业会计工作应相应改革核算方法,调整和简化核算手续,以真实反映承包单位的当期耗费和经济成果,合理分配经济利益。例如材料成本差异、产品成本差异的分配和结转,笔者认为就有改变的必要。(1)材料成本差异。现行制度规定材料在按计划成本计价的情况下,发出材料的实际成本运用下式计算:定出来的制度条文本身,又体现了若干会计原则,所以,我们不能一口咬定说我国没有会计原则,在 According to the spirit of the party’s 13th and 7th National People’s Congress meeting, combined with the actual situation of accounting work, the current deepening and accelerating the accounting reform, there are several issues in the urgent need to study and solve. First, formulate accounting principles and gradually replace the current decentralized and specific accounting system. 1. For a long time, the macro management of accounting work is based on a unified accounting system. Under the conditions of emphasizing public ownership, planned economy, and unified revenue and expenditure, a system of administrative imperatives has been formed as the main management method, and everything has thus “turned around the system”. Because of the formulation of the system, it is necessary to use several accounting principles as a guide. In order to adapt to this change, the accounting work of enterprises should be reformed accordingly accounting methods, adjust and simplify the accounting procedures, in order to truly reflect the contractor’s current consumption and economic results, the rational distribution economic benefit. For example, differences in material costs, distribution of product cost differences, and carryovers, the author believes there is a need for change. (1) Material cost difference. The current system stipulates that the actual cost of materials issued under the plan cost basis is calculated using the following formula: the text of the system as determined, and it also embodies a number of accounting principles. Therefore, we cannot assert that there is no accounting principle in our country.