《会计法》第四条规定:“对认真执行本法,忠于职守,做出显著成绩的会计人员,给予精神的或物质的奖励”.早在1978年国务院发布的《会计人员职权条例》就规定有:“对于工作积极,钻研业务,坚持原则,廉洁奉公,有显著成绩的会计人员,要给予表扬奖励”.但在实际工作中,这些规定往往难以贯彻执行.其原因之一是没有具体的实施细则.同时,由于会计工作的特殊性,和长期以来“左”的思想和不正之风的影响,有不少单位对会计工作的作用缺乏正 Article 4 of the Accounting Law stipulates: “To give mental or material rewards to accountants who conscientiously implement this Law, who are faithful to their duties and make outstanding achievements.” As early as 1978, the “Regulations on the Accounting Staff” issued by the State Council in 1978 The regulations include: “For those accountants who work actively, study business, insist on principles, be honest and serve the public and have notable achievements, they should be commended.” However, in practical work, these provisions are often difficult to implement. One of the reasons is that there is no specific At the same time, due to the particularity of accounting work and the long-time influence of “leftist” ideas and unhealthy tendencies, many units lack the positive influence on accounting work