会计工作是经济管理工作的组成部分,也是国家财政收支的重要基础。根据党的十三届五中全会精神,王丙乾部长提出了财政治理整顿的六项目标,这些目标的实现,也离不开会计工作的配合与协调发展。会计工作的作用是通过会计本身的职能来发挥的。会计的基本职能是会计核算与会计监督,但会计核算与会计监督的内容和形式并不是一成不变的,而是随着经济的发展、形势的变化和管理要求的提高而不断发展变化。只有紧密结合现实经济生活的实际需要,研究新问题,开拓新领域,建立新方法,才能真正发挥会计工作的重要作用,才能推动会计科学本身的发展。因此,无论会计学会还是会计事务管理部门,在研究如何进一步发挥会计作用问题时,不能仅仅停留在会计的一般作用上,必须明确树立为现实经济生活服务的观点,紧密联系现实经济形势的客观要求。在当前,我们要认清治理整顿对会计工 Accounting work is an integral part of economic management, but also an important basis for the country’s fiscal revenue and expenditure. According to the spirit of the Fifth Plenary Session of the 13th Central Committee of the Party, Minister Wang Bingqian proposed six goals for the consolidation of financial governance. The realization of these goals can not be achieved without the coordination and coordinated development of accounting work. The role of accounting work is through the accounting’s own functions to play. The basic functions of accounting are accounting and accounting supervision. However, the content and form of accounting and accounting supervision are not static, but evolve with the development of economy, the change of situation and the improvement of management requirements. Only in close connection with the actual needs of the real economic life, to study new problems, open up new areas, establish new methods, can we truly play the important role of accounting in order to promote the development of accounting science itself. Therefore, regardless of the accounting association or the accounting affairs management department, in studying how to further play the role of accounting, we can not just stay in the general role of accounting. We must clearly establish the viewpoint of serving the real economic life and closely link with the objective requirements of the real economic situation . At present, we must recognize that we should rectify the accounting workers