《会计法》的颁布实施,至今已有六年了。六年来,由于国家通过各种形式的大力宣传,使《会计法》在许多地区、部门得到领导重视,并加以认真贯彻执行,这对于加强我国会计法制建设,健全会计核算与会计监督制度,促进会计工作水平的提高,都起到了重要的作用。但是,从这几年大检查的情况看,《会计法》在贯彻实施过程中,还存在着不少的问 The “Accounting Law” promulgated and implemented, it has been six years. In the past six years, due to the state’s vigorous propaganda through various forms, the “Accounting Law” has been given top leadership attention in many regions and departments and has been conscientiously implemented. This is of great significance to strengthening the legal system of accounting in our country, perfecting the systems of accounting and accounting supervision, and promoting The improvement of accounting standards have played an important role. However, judging from the past few years, the “Accounting Law” in the implementation of the process, there are still many questions