法律的灵魂是执行。一个完整、切实可行的法律,如果不认真贯彻执行,只能是纸上谈兵。本文试图就如何贯彻实施新《会计法》,提出一些观点和诠释,愿关心这个问题的会计工作者、法律工作者及其他人士共同探讨。一、从提高思想认识入手,强化新《会计法》的宣传贯彻。修改《会计法》 The soul of law is enforced. A complete and practicable law can only be negotiatory if it is not implemented conscientiously. This article attempts to discuss how to implement the new “Accounting Law”, put forward some views and interpretations, and accountants, legal workers and other people who are willing to care about this issue. First, we should start with raising our thinking and strengthen the propaganda and implementation of the new Accounting Law. Modify “Accounting Law”