最近,我参加了《会计法》实施情况的检查工作。黄冈地区单位自查已完成1,500多户,各系统组织互查700多户,管理部门组织抽查230户,重点检查38户,检查覆盖面近70％。通过检查,揭露出一些问题,引起社会上的强烈反响,广大会计人员也进一步找到了工作差距,大大有利于《会计法》的贯彻落实。首先,感到当前的会计工作正处于一个新旧交替的时期,法治将取代人治。《会计法》实施以来,各级领导和广大职工支持会计工作的事例很多,会计人员有怨气的人少了,大胆工作的人多了,要求改行的少了,勤于职守的多了。如黄冈地区汽运公司是一个年税利五、六百万元的中型企业,以往财会部门遇到棘手问题,自身解决不了,领导也不多过问,财会科长觉得工作难搞,想撂担子。1985年7月,公司调整领导班子,新班子听取汇报后认为问题严重,当即作出尽快开展全公司财务大检查的 Recently, I participated in the inspection of the implementation of Accounting Law. More than 1,500 households have been completed self-examination in the Huanggang area. More than 700 households have been inspected by each system organization. The management department has organized 230 spot checks, 38 key inspections and nearly 70% coverage. Through examining and exposing some problems, it has aroused strong repercussions from the society. The majority of accountants also further found the work gap and greatly contributed to the implementation of the Accounting Law. First of all, I feel that the current accounting work is in an old and new period. The rule of law will replace the rule of man. Since the implementation of the “Accounting Law”, there have been many cases in which leading cadres at all levels and the general staff support accounting work. There are fewer accountants who have grievances. There are more people who work daringly and require fewer resignations and more diligence. For example, the transportation company in Huanggang is a medium-sized enterprise with an annual tax profit of 5 or 6 million yuan. In the past, the accounting department encountered difficult problems that could not be solved by itself and the leadership did not intervene more. July 1985, the company adjusted the leadership, the new team to listen to the report that the problem is serious, immediately made the company as soon as possible financial inspection