《财会通讯》第二期发表的“当前会计工作中存在的几个问题”,是带有普遍性和比较突出的现实问题。我们地区一些企业也有类似情况,如不注意解决,势必阻碍国民经济的进一步调整和影响社会主义现代化建设的顺利进行,危害极大。会计是管理国民经济的一种重要工具,做好会计工作,加强财务管理,提高企业经营管理水平,对促进“四化”建设,有着十分重要的意义。那末,怎样做好会计工作?总的来说,要从各个方面共同努力,既要有外部条件,又要有内在因素,但重要的是靠内 The issue of “Several Problems in Current Accounting Work” published in the second issue of China Accounting Newsletter is a realistic and prominent issue. Some enterprises in our region also have similar situations. Failure to pay attention to this solution will inevitably hinder the further adjustment of the national economy and the smooth progress of the socialist modernization, which will be extremely detrimental. Accounting is an important tool for managing the national economy. It is of great significance to do a good job in accounting work, strengthen financial management and improve the management level of enterprises, and promote the building of the “four modernizations.” So, how to do a good job in accounting? In general, to work together from all aspects, we must have external conditions, but also have internal factors, but the important thing is to rely on