会计法已经颁布施行一周年了。国家通过立法,以法律形式肯定了会计工作的地位和作用,规定会计事务处理的基本原则和规范,为会计人员依法行使职权提供法律保障,对加强会计管理,保证会计工作正常进行,提高经济效益,发挥了重要作用。然而,现实生活是丰富而复杂的,无论会计法规多么严密、具体,也不可能对财会工作中的一切方面和各种问题全部作出明确规定。例如:会计人员是否充分认识本职工作的意义,是否具有职业的光荣感和自豪感,是否有 Accounting Law has been enacted for the first anniversary. The state, through legislation, affirms the status and role of accounting work in the form of law, stipulates the basic principles and norms of accounting affairs, provides legal guarantee for accountants to exercise their functions and powers in accordance with the law, strengthens accounting management, ensures normal accounting work, and enhances economic benefits ,It played an important role. However, the real life is rich and complex, no matter how strict accounting rules, specific, it is impossible for all aspects of accounting work and all kinds of issues to be clearly defined. For example: whether the accounting staff fully understand the meaning of their work, whether it has a sense of honor and pride in the occupation, whether