各位代表、同志们:广西会计学会第四届会员代表大会暨会计学术理论研讨会,是在改革开放继续深入的过程中召开的,这是一次很重要的会议。现在,我国经济体制正在由计划经济向市场经济转轨变型,要保持经济更好地积极地稳妥地协调发展,我们还面临很多问题。如何避免重复建设,根据我们的财力、物力情况有效地发展经济,把我们的改革开放推向深入,是我们经济工作者,也是我们财会工作者所要肩负的重要任务。目前,全国正进行税 Dear Delegates, Comrades, The Fourth Session of the Guangxi Accounting Association and the Accounting Academic Seminar are held during the process of reform and opening up. This is a very important meeting. At present, the economic system in our country is transforming from a planned economy to a market economy. We still face many problems in order to maintain a more coordinated and positive development of our economy. How to avoid duplication of construction, develop our economy effectively and push our reform and opening up further according to our financial and material conditions is an important task for our economic workers and for our accountants and workers. At present, the country is conducting taxation