在中国财政学会、中国会计学会成立大会和第三次全国财政理论讨论会上,会计界代表遵照党的十一届三中全会精神,本着总结经验、探索真理、相互学习、共同提高的原则,紧紧圉绕着如何为四化建设服务这一中心,对会计科学中具有现实意义的若干重大理论问题进行了热烈的讨论。代表们一致认为,会计学是一门历史悠久并有重大实践意义的经济管理科学。马克思列宁主义、毛泽东思想是发展我国会计科学的指导思想,符合会计工作规律要求的方针、政策是发展会计科学的重要条件,广泛应用现代科学技术成就、不断改进和提高会计业务,则是发展会计科学的主要源泉。发展会计科学,使 At the founding conferences of the Chinese Institute of Finance, the Chinese Accounting Association and the Third National Seminar on Financial Theory, the representatives of accounting circles, in keeping with the spirit of the Third Plenary Session of the Eleventh Central Committee of the Party, based on the principle of summing up experiences, exploring truth, learning from each other and jointly improving Closely around how to serve the four modernizations as the center of construction, and conducted some heated discussions on a number of major theoretical issues of practical significance in accounting science. Delegates agreed that accounting is a long history and significant practical significance of economic management science. Marxism-Leninism and Mao Zedong Thought are the guiding principles for the development of accounting science in our country and are in conformity with the principles and requirements of the accounting work rules. Policy is an important condition for the development of accounting science. Making extensive use of achievements in modern science and technology and continuously improving and improving accounting business is the key to developing accounting The main source of science. Develop accounting science