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一我们伟大祖国已经走过了三十五年的光辉历程。三十五年来,在党的领导下,我们逐步建立了一套适合我国具体情况的商业会计制度,为及时提供经济信息,管好国家资财,促进商品流通,发展社会主义经济,起了积极的作用。我国的商业会计制度,是在革命根据地商业会计制度的基础上,吸取旧中国和外国商业会计的经验逐步建立起来的。早在抗日战争时期,各个根据地的商业部门就有自己的会计制度,只是限于当时的环境,
Our great motherland has gone through 35 years of glorious history. For the past 35 years, under the leadership of the party, we have gradually established a set of commercial accounting systems that are suitable for our country’s specific circumstances and have played a positive role in providing timely economic information, managing the state’s assets, promoting the circulation of commodities, and developing the socialist economy effect. The commercial accounting system in our country is gradually established on the basis of the commercial accounting system in the revolutionary base areas, and drawing on the experience of old Chinese and foreign commercial accounting. As early as during the war of resistance against Japan, the commercial departments in all the base areas had their own accounting system, only limited to the circumstances at that time.