当前,我国正进行全面而又稳妥的经济体制改革,对会计工作提出了更高的要求,加强会计制度的建设及其研究有着积极的现实意义. 任何国家的会计活动都必须符合一定的标准或准则.我国的会计制度可以说是我国的会计标准.在社会主义国家,为了保证国家对国民经济进行宏观计划与管理,必须制定全国统一的会计制度.但是,由于各地区经济发展不平衡,各行业生产活动与经营管理特点,客观上存在差别,国家会计制度又不可能也没有必要对各行业部门或各地区的会计事务规定面面俱到的统一规范.因此,中央各主管部门及各地区财政部门可以根据 At present, our country is carrying out a comprehensive and stable reform of the economic system, placing higher demands on the accounting work and having a positive and practical significance in strengthening the construction of the accounting system and its research. Any country’s accounting activities must meet certain criteria or Our country’s accounting system can be regarded as our country’s accounting standards.In the socialist countries, in order to ensure the state’s macroscopic planning and management of the national economy, we must formulate a unified national accounting system.But due to the imbalanced economic development in all regions, each There are objective differences between the production activities and the management of industries, and it is impossible or unnecessary for the national accounting system to uniformly regulate all aspects of accounting affairs in various industrial sectors or regions. Therefore, the competent departments of the central government and the financial departments in various regions may according to