修订后的《会计法》将于２０００年７月１日起施行。为了推动《会计法》的贯彻、实施,规范会计行为,维护社会主义市场经济秩序,依法履行职责,上海市会计学会于近期举行了学习、贯彻《会计法》专题座谈会。现将座谈会发言纪要发表于下,与读者共同学习、贯彻、实施。（按座谈发言 The revised Accounting Law will come into force on July 1, 2000. In order to promote the implementation of the Accounting Law, regulate and regulate accounting practices, safeguard the order of the socialist market economy and perform its duties in accordance with the law, the Shanghai Institute of Accounting recently held a special symposium on the study of Accounting Law. At present, the minutes of the symposium will be published at the next meeting with the readers to learn, implement and carry out. (Speaking by talk