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在金色十月,我们喜乘党的十四届五中全会的东风,即将迎来第四次全国会计工作会议的召开。这是五年来我国会计改革与发展状况的总结性大会,是部署深化会计改革与加快会计事业发展的开拓性大会,是推动会计工作继往开来更好地迎接二十一世纪的大会。这次会议,对我国会计改革与发展必将产生巨大的推动作用。第三次全国会计工作会议以来的五年,我国的会计改革与发展取得了令人振奋的成就。择其要者,一是按照社会主义市场经济体制的要求,立足国情,大胆借鉴国际惯例,发布实施了“两则”、“两
In the Golden October, we like to take the east wind of the Fifth Plenary Session of the 14th Central Party Congress and will soon usher in the convening of the Fourth National Conference on Accounting Work. This is a summing-up conference of the state of accounting reform and development in the past five years. It is a pioneering conference for deepening accounting reform and speeding up the development of accounting. It is also a plenary meeting for promoting accounting work to better meet the needs of the 21st century. This meeting will surely have a tremendous impetus to the accounting reform and development in our country. In the five years since the Third National Accounting Work Conference, China’s accounting reform and development have made an exciting achievement. First, in accordance with the requirements of the socialist market economic system, we should base ourselves on our national conditions and boldly learn from international practices and issue and implement the ”two“ and ”two"