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值兹《会计法》颁布五周年之际,我们回顾前阶段工作,深切感到:进一步贯彻《会计法》还要化大力气,需要作大量的工作。一、深入开展《会计法》的宣传教育,进一步提高人们对会计工作重要性的认识,加强财会人员的法制观念、政策观念和全局观念。在宣传教育过程中,必须强调《会计法》的贯彻执行,不仅是财会人员的责任,而首先是各单位领导的责任。因此,各单位领导必须重视《会计法》、遵守《会计法》,带领本单位全体同志认真贯彻《会计法》。会计事务主管部门和会计学术团体要把《会计法》的宣传教育作为一项经常工作来抓。并且要讲求实效,避免流于形式。
On the occasion of the fifth anniversary of the promulgation of the Accounting Law, we reviewed the work done in the previous stage and deeply felt that a great deal of work needs to be done to further implement the Accounting Law. I. Conducting publicity and education in the “Accounting Law” in depth, further raising awareness of the importance of accounting work and strengthening the legal concept, policy concepts and overall concept of accounting personnel. In the process of publicity and education, we must emphasize that the implementation of the Accounting Law is not only the responsibility of finance and accounting personnel, but above all the responsibility of the leaders of all units. Therefore, leaders of all units must attach importance to the “Accounting Law” and abide by the “Accounting Law” and lead all their own units to conscientiously implement the Accounting Law. The accounting affairs department and the accounting academic body should take the publicity and education of the Accounting Law as a regular task. And to stress practical results, to avoid the mere formality.