根据本人三十年的从业经历,笔者从四个方面谈一谈对会计精神的认识。会计人员必须具有高度的敬业精神和为企业、为市场经济服务的意识。我国《会计法》第一条规定,会计工作是为了“加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序”。这种对会计核算的普遍需求决定了会计工作的重要性:不管哪家单位都离不开会计,都需要会计为其核算账目、办理纳税和当家理财;不管什么重大投资,都离不开会 According to my thirty years of experience, I talk about the understanding of accounting spirit from four aspects. Accountants must have a high degree of professionalism and awareness of serving the business and the market economy. The first article of China’s “Accounting Law” stipulates that accounting work is aimed at “strengthening economic and financial management, improving economic efficiency, and safeguarding the order of the socialist market economy.” This general accounting of accounting determines the importance of accounting work: no matter which units are inseparable from the accountants need accounting for their accounts, for tax and financial management; no matter what major investment can not do without