建国三十五年来,会计工作经历了一条曲折的道路。有被重视,发挥作用的时期;也有被蔑视,遭到破坏的时候。回顾过去,是为了汲取经验和教训,更好地鞭策现在,展望未来,使会计工作在国民经济管理中充分地、有效地发挥作用。一、统一会计制度的建立和完善建国初期,当时的国营企业大部分是随着解放战争的胜利,从国民党政府和官僚资本家手中接收过来的。由于国民党反动政府统治时期长期的恶性通货膨胀和对国民经济所采取的掠夺政策,所以大部分企业都处于支离破碎、摇摇欲坠的状态之中。这些企业的会计工作十分混乱,会计机构不健全,会计人员不足,也没有一套完整的会计制度,即使有某种会计制度,也是“各自为政”,极不统一。人民政府成立以后,各企业的会计工作除了进行机构整 Thirty-five years after the founding of the PRC, accounting has experienced a tortuous path. Have been valued, play a role in the period; also have been contempt, destroyed. Reviewing the past is to learn from experience and lessons, to better spur the present and look forward to the future, so that accounting work in national economic management to fully and effectively play a role. First, the establishment and improvement of a unified accounting system In the early days after the founding of the People’s Republic, most of the state-owned enterprises at that time were receiving the victory of the Liberation War from the Kuomintang government and bureaucrat-capitalists. Due to the chronic hyperinflation of the Kuomintang during the reactionary government and the looting policy on the national economy, most of the enterprises were in a fragmented and crumbling state. The accounting work of these enterprises is very chaotic, the accounting department is not perfect, there are not enough accounting staff, and there is no complete accounting system. Even if there is some kind of accounting system, it is “fragmented” and very uniformed. After the founding of the People’s Government, the accounting work of all enterprises in addition to the whole body