《会计法》颁布实施已五年,收效不小令人鼓舞,但问题尚多亦令人担忧。这喜忧参半的心情,广泛游弋在众多会计人员的脑海里。会计管理部门为此深感不安。一位县财政领导感慨地说:“什么会计法,还是厂长法经理法有用。”会计工作有法不依的现象在一些地区和部门还相当严重。《会计法》的作用末能充分发挥,在宣传上不力, The promulgation and implementation of the Accounting Law have been encouraging for five years. However, there are still many problems that are causing concern. This mixed mood, widespread in the minds of many accounting personnel. Accounting management is deeply disturbed. One prefectural financial leader said with emotion: “What accounting method is still useful for the factory manager.” There are still quite serious problems in some areas and departments in accounting work. The role of “accounting law” can not give full play to the publicity on the ineffective,