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《中华人民共和国会计法》经第六届全国人民代表大会第九次会议审议通过,正式颁布,实现了我国广大会计人员多年的心愿。《会计法》颁发后,全国各地广大财会工作者、财会理论研究和教学人员纷纷投书本刊畅谈心得,体会、感想和今后的打算。为了欢庆我国会计史上的这件大事,学习好会计法,宣传好会计法,贯彻执行好会计法,我们除选单篇刊登外,并用“摘编”的方式摘登部分信、稿。这是第一次,以后还将继续这样做。
The Accounting Law of the People’s Republic of China was approved by the Ninth Session of the Sixth National People’s Congress and promulgated, promulgating the wish of the vast majority of accountants in our country for many years. After the “Accounting Law” was issued, the vast number of accounting workers, accounting theory and teaching personnel all over the country have voted in this magazine to express their thoughts, experiences, feelings and future plans. In order to celebrate this important event in the history of accounting in our country, to study accounting methods well, to promote good accounting practices, and to implement good accounting practices, we have published a few letters and drafts in addition to the ones published in the “Selected Citation” section. This is the first time that we will continue to do so.