建国以来,会计工作和其他经济管理工作一样,也走过一段曲折的发展道路。广大会计人员殷切希望,对会计工作特别是会计制度工作,要认真总结历史经验教训,订几条基本原则,不要再来回折腾了!这个意见很中肯,值得深思。会计制度工作应当认真总结的一条主要经验教训,就是如何贯彻统一领导、分级管理的原则,正确处理会计制度的统一性与灵活性问题。 Since the founding of the People’s Republic of China, accounting work, like other economic management work, has also gone through a tortuous path of development. The majority of accountants earnestly hope that the accounting work, especially the accounting system, should conscientiously sum up historical lessons and set forth a few basic principles and should not toss it back and forth again. This view is pertinent and worth pondering. A major lesson learned from the work of the accounting system should be how to implement the principle of unified leadership and management at different levels so as to properly handle the issue of the unity and flexibility of the accounting system.