加强制度建设是首位。制度是会计管理的基础，又是重要手段。因此，建立健全一套完整的行之有效的岗位责任制很必要，俗话说：“没有规矩，不成方圆”。加强政治理论教育是关键。首先，用邓小平关于建设有中国特色的社会主义理论教育人，自觉抵制《产阶级思想腐蚀。其次，要进 Strengthening system construction is the first place. System is the basis of accounting management, but also an important means. Therefore, it is necessary to establish and perfect a complete and effective job responsibility system. As the saying goes: “No rules, no standards.” Strengthening the education of political theory is the key. First, Deng Xiaoping consciously educated people on the theory of building socialism with Chinese characteristics and boycotted the erode of “bourgeois ideology.” Second, to enter