《会计法》的修改公布,标志着我国会计法制建设又进入了一个新的历史发展时期。为了更好地贯彻实施新的《会计法》,现就有关几个问题谈些看法。一、现状笔者最近从一个地区检查落实《会计法》情况中认为:从总的来看,对《会计法》的学习、宣传、贯彻和执行是比较自觉的,效果也比较好,表现在:1.有的系统、单位对照修改后的《会计法》,进行了执法检查,并写出了自查报告。 The revision and promulgation of the “Accounting Law” indicates that the construction of China’s accounting legal system has entered a new historical period of development. In order to implement the new “Accounting Law” better, we now talk about several issues. First, the status quo I recently checked from a region to implement the “Accounting Law” situation that: From a general point of view, the “accounting law” to learn, promote, implement and implement more consciously, the effect is relatively good, manifested in: 1. Some systems, units of the revised “Accounting Law” conducted a law enforcement inspection, and wrote a self-examination report.