《福建会计》1992年第1期发表《当前会计工作亟需解决的几种倾向》一文。文章认为,当前财会工作要克服四种倾向:一是重领导意图,轻法制观念。出现这种倾向,主要是单位领导人不熟悉会计法规,或者说知之不多,对财会工作的作用和意义认识不足。有些会计人员为了回避矛盾,放弃原则,认人不认法,置局部利益于整体利益之上,违纪现象屡查屡犯,甚至有增无减。 “Fujian Accounting” in 1992 the first issue of “the current accounting work urgently needed to resolve a few tendencies.” The article believes that the current accounting work to overcome four tendencies: First, the intention of the leadership, light legal concept. This tendency appears mainly because the unit leaders are not familiar with the accounting laws and regulations or have little understanding of the role and significance of the accounting work. In order to avoid contradictions, some accountants gave up their principles, denied legal recognition and placed partial interests on the overall interests. Repeated violations of discipline were repeated and even increased.