正确行使会计职权，能够抵制腐败，搞好廉政建设，使经济活动健康向上运转，促进市场经济管理由“粗放”型向“集约”型转变的进程，保证“九五”计划的顺利实施。如果会计行权不正，胡支乱花，导致腐败，社会经济活动就会偏轨，“粗放”向“集约”的转变就是一句空话，“九五 Correctly exercising accounting authority can resist corruption, improve the building of an honest and clean government, keep the economic activities healthy and upward, and promote the process of transforming the “extensive” to the “intensive” type of market economy management so as to ensure the smooth implementation of the Ninth Five-Year Plan. If the accounting right is not correct, the political spending will be so great that social and economic activities will be derailed and the transition from “extensive” to “intensive” is an empty talk. "Nine-five