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虽然《会计法》颁行20周年纪念日已经过去两个多月.但各地的纪念活动仍余音未了.各类座谈会、学术报告、评选表彰鳞次栉比。纵观《会计法》的过去、现在和未来.在悉心听取各方财会专家、研究人员意见的基础上,并根据广大基层财会工作者在实际工作中贯彻实施《会计法》所遇到和反映的问题.本刊“特别策划”隆重推出纪念《中华人民共和国会计法》颁行20周年专题——直面《会计法》.就如何健全《会计法》等话题,探讨《会计法》的局限与完善,追溯我国会计法规的历史渊源.鉴析西方会计法规,回顾会计法规走过的沧桑与辉煌.以飨读者.也算是对纪念活动做个总结。
Although more than two months have passed since the 20th anniversary of the enactment of the “Accounting Law,” commemorative activities are still going on in various parts of the country. Various seminars, academic reports and awards have been put in place. Throughout the past, the present and the future of the Accounting Law, we have listened carefully to the opinions of financial experts and researchers from all walks of life, and based on the opinions of the grassroots finance and accounting workers in the implementation of the Accounting Law The issue of “special planning” solemnly launched to commemorate the “People’s Republic of China Accounting Law,” the 20th anniversary of the issue - facing the “Accounting Law.” How to improve the “Accounting Law” and other topics, to explore the limitations and Improve and trace the historical origins of accounting laws and regulations in our country, analyze the accounting rules in the West, review the vicissitudes and splendor of accounting laws and regulations, and summarize the commemorative activities.