值此《会计法》施行五周年纪念日,我再次和大家一起共同学习,领会《会计法》的精神实质,并谈一谈贯彻执行《会计法》,尊重会计科学和会计人才,保障会计人员依法行使职权的感想和认识,供同志们参考。第一,贯彻《会计法》不仅仅只是财政部门和会计人员的事情,《会计法》作为我国经济管理的一项重要立法,要求全体公民都要认真遵守执行,特别是单位行政领导人更要模范地遵守和带头执行,支持和保障会计人员依法行使职权。第二,有的同志认为贯彻《会计法》会影响经济体制改革,影响搞活经济;反之,也有的同志认为搞好经济体制改革和搞活经济,会影响《会计法》的贯彻。其实这些认识都是片面的,这种担心也是不必要的,我认为贯彻执行《会计法》和经济体制改革是统一的,是相辅相成、相互促进的。贯彻执行《会计法》,就是为了克服经济管理上的混乱状态,提高会计工作的业务水平,更好地为“四化”建设服务。因此,每一个企业都必须贯彻执行《会计法》。 On the fifth anniversary of the implementation of the Accounting Law, I once again work with you to learn together and understand the essence of the Accounting Law. I will also talk about implementing the Accounting Law, respecting the accounting sciences and accounting personnel, and ensuring accountants Feelings and recognition of exercising their powers according to law for reference by comrades. First, carrying out the Accounting Law is not just a matter for the financial sector and accountants. The Accounting Law, as an important piece of our country’s economic management legislation, requires all citizens to abide by their standards of implementation. In particular, To abide by and take the lead in the implementation of the model, support and protect accountants to exercise their functions and powers according to law. Second, some comrades believe that implementing the Accounting Law will affect the reform of the economic system and affect the invigoration of the economy. On the other hand, some comrades think that improving the economic system and invigorating the economy will affect the implementation of the Accounting Law. In fact, these understandings are all one-sided. Such worries are also unnecessary. I think that the implementation of the “Accounting Law” and the reform of the economic structure are unified and mutually reinforcing and mutually reinforcing. The implementation of the “Accounting Law” is to overcome the chaos in economic management, improve the professional level of accounting work, and better serve the “four modernizations”. Therefore, every enterprise must implement the “Accounting Law.”