会计工作达标升级活动在全国范围内普遍开展以来,已初见成效,但各地区各部门在制订会计工作达标升级标准(简称会计工作标准,下同)与如何贯彻执行会计工作标准方面,不尽一致,有些甚至困扰了这一活动的健康发展。为深入持久地搞好会计工作达标升级活动,笔者认为必须解决好两个关键问题。一是制订出科学合理、切实可行,便于人们接受的标准;二是将此标准认真贯彻执行。 Accounting work standards upgrade activities in the country since the widespread, has achieved initial success, but various departments in various regions in the development of accounting standards to upgrade the standard (accounting standards, the same below) and how to implement the accounting standards, not Consistent, some even troubled the healthy development of this activity. In order to deepen the long-term and do a good job of accounting work to upgrade activities, I believe that we must solve two key issues. First, formulate a scientific and reasonable, practical, easy to accept the standards; the second is to seriously implement the standards.