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在纪念《会计法》施行20周年座谈会上,来自会计管理部门、学术界、企业界、注册会计师行业的代表罗石林同志、郭道扬同志、刘燕同志、徐少春同志、贡华章同志、梁春同志结合自身工作和研究领域,从不同的角度满怀深情地畅谈了《会计法》的历史作用、积极意义和殷切期望。代表的发言对进一步加强会计法治建设很有指导意义。郭道扬同志对发言进行了充实和完善,形成《会计法的立法创新及其影响》一文,在本刊发表。现将代表的发言摘编如下,以飨读者。
At the symposium commemorating the 20th anniversary of the implementation of the Accounting Law, Comrades Luo Shulin, Comrade Guo Daoyang, Comrade Liu Yan, Comrade Xu Shaochun, Comrade Huazhang Zhang and Liang Chun, representatives from the accounting administration, academia, enterprises and CPAs industries Combining his own work and research fields, he talked with great sympathy from different angles about the historical role, positive significance and ardent expectations of the “Accounting Law.” The speech of the representative is very instructive to further strengthen the legal construction of accounting. Comrade Guo Daoyang made a full and complete speech and formed a paper entitled “Legislative Innovation of Accounting Law and Its Impact” published in this magazine. The speeches of the delegates are now reproduced as follows.