商业部、财政部联合制订颁发的《国营商业会计制度》(以下简称《制度》),是对1976年以来的商业会计制度的重大修改,现将主要内容简介如下: 一、对商业会计工作的一些原则规定。(1)商业会计工作的基本任务是:严格会计核算,提供真实、准确、完整的会计资料;编制和执行财务计划,参与拟定企业的各项经济计划,管好用好资金;搞好财务分析,总结经验,提出改进意见;根据有关法律、条例和规定,实行会计监督,保证社会主义财产的安全和完整。同时,《制度》还强调会计人员完成工作任务、各级领导加强对会计工作的领导应当做到的几项工作,从而明确了会计人员 The “State-owned Commercial Accounting System” (hereinafter referred to as “the system”) jointly formulated and issued by the Ministry of Commerce and the Ministry of Finance is a major revision of the commercial accounting system since 1976. The main contents are summarized as follows: Some principles stipulate. (1) The basic task of commercial accounting work is: Strict accounting, providing true, accurate and complete accounting information; preparation and implementation of financial plans, participate in the formulation of the economic plan of enterprises, manage the good use of funds; do a good job of financial analysis , Sum up experience and put forward suggestions for improvement; and implement accounting supervision in accordance with the relevant laws, regulations and rules to ensure the safety and integrity of socialist property. At the same time, the “system” also emphasizes the accountants to complete their tasks, leaders at all levels to strengthen the leadership of the accounting work should be done several tasks, so that the accounting staff