《会计法》实施已经六年了。六年来以《会计法》为准绳,制定和颁发了一系列会计规章,已经初步形成了以《会计法》为核心的会计法规体系。在会计实践中,这一体系为维护正常的会计工作秩序已经并将继续发挥重要的作用。但会计工作法制建设是一项长期的艰巨任务,有许多问题亟待进一步研究和探讨,本文仅就《会计法》在经济法体系中的地位及其与其他经济管理法规之关系问题做些研讨。 “Accounting Law” has been implemented for six years. Six years to “Accounting Law” as the yardstick, the development and issuance of a series of accounting rules and regulations, has initially formed a “accounting law” as the core of the accounting rules and regulations. In accounting practice, this system has and will continue to play an important role in maintaining the normal order of accounting work. However, the legal construction of accounting work is a long-term and arduous task. There are many problems to be further studied and discussed. This article only discusses the status of Accounting Law in the economic law system and its relationship with other economic management laws and regulations.