《会计法》公布施行四年以来,使我们逐步走上了依法办理会计事务的轨道。前进的步伐可能有快有慢,但毕竟早迟都要走进这个行列。值得大书特书的是,去年六月,财政部发出了《会计工作达标升级试行办法》及《会计工作达标考核标准(试行)》(以下简称《试行办法》和《考核标准》)面向现实,用开拓者的气魄和对事业高度负责的精神,在全国范围组织开展会计工作达标升级活动,使我们的工作得以一步一步朝着规范化、科学化、现代化的目标前进,是更好地贯彻执行《会计法》的需要,是深化改革中,充分发挥会计作用的需要。这项带有突破性的决策,必将被郑重地载入会计史册。就我们自治区而言,开展会计达 Since the promulgation and implementation of the “Accounting Law” in the past four years, we have gradually taken the track of handling accounting affairs in accordance with the law. The pace of progress may be faster or slower, but after all, have to enter this ranks. Worthy of great book is a special book, in June last year, the Ministry of Finance issued the “accounting standards and measures to upgrade the trial approach” and “accounting standards (Trial)” (hereinafter referred to as “pilot approach” and “assessment criteria” , With pioneering spirit and a high degree of responsibility for the cause of the enterprise throughout the country to carry out accounting standards to upgrade activities to enable our work step by step toward the goal of standardization, science and modernization is to better implement The need of “accounting law” is to deepen the reform, give full play to the role of accounting needs. This breakthrough decision will surely be credited to the history of accounting. For our own autonomous region, we carry out accounting