十五大的主题和灵魂是高举邓小平理论伟大旗帜,把建设有中国特色社会主义事业全面推向二十一世纪。对我们会计和会计管理工作来说,学习、贯彻、落实十五大会议精神,一要立足本职,紧密联系会计和会计管理工作的实际。深人调查研究,多做艰苦踏实的工作,不断提高会计工作水平;二要根据初级阶段理论,坚持以“三个是否有利于”为标准,加快会计改革的步伐,建立适应社会主义市场经济的会计模式。当前,在调整和完善所有制结构、加快和推进国有企业改革等方面,会计和会计管理工作面临着繁重的任务。一、向社会提供真实的会计信息十五大提出,要充分发挥市场机制作用,健全宏观调控体系。宏观 The theme and soul of the 15th National Congress are to hold high the great banner of Deng Xiaoping Theory and push the cause of building socialism with Chinese characteristics to the 21st century in an all-round way. For our accounting and accounting management, to learn, implement and implement the spirit of the 15th National Congress, we must base ourselves on our own work and work closely with the reality of accounting and accounting management. In-depth investigation and study, do more strenuous practical work, and constantly improve the level of accounting work; Second, according to the primary stage theory, adhere to the “three is conducive to” as the standard, speed up accounting reform, establish a socialist market Economic accounting model. At present, accounting and accounting management are facing a heavy task in terms of adjusting and perfecting the ownership structure and accelerating and promoting the reform of state-owned enterprises. First, to provide real accounting information to the 15th Congress, we must give full play to the role of the market mechanism and improve the macro-control system. Macro