在国民经济运行过程中，发挥会计基础工作的制约机制，进一步规范企业、行政、事业单位的会计行为，规范其经济活动，对于反腐倡廉，改变社会风气，都将起到良好的作用。随着社会主义经济的确立和日趋完善，国家在推动会计改革的过程中，十分重视会计基础工作的科学化、规... In the course of running the national economy, it is very important for the government to exert the restriction mechanism of basic accounting work, to further standardize the accounting behavior of enterprises, administrative institutions and public institutions, and to regulate its economic activities, and to fight corruption and advocate a clean government and change the social atmosphere. With the establishment and perfection of the socialist economy, the state attaches great importance to the scientific foundation of accounting in the process of promoting accounting reform.