《会计法》自1985年5月1日起在全国实施,由于各级党政领导重视、各级有关部门和会计学术团体共同努力,两年来,我区贯彻实施《会计法》已取得了很大的成效。会计工作的法制观念逐步建立;会计工作的社会地位进一步得到肯定;各级领导更加重视和支持会计工作;有些打击报复会计人员的事件得到了处理;会计工作在经营管理中的作用进一步得到发挥。这些可喜的变化,使广大财会人员受到了很大的鼓舞,增强了做好会计工作的信心。《会计法》实施的两年,税收、财务、物价大检查也同时进行了两年。税收、财务、物价大检查有力地推动了《会计法》的贯彻实施,但也检查出了贯彻实施《会计法》还存在不少问题。有的没有坚持会计核算要求,帐目不清,数字不实,甚至弄虚作假;有的不接受会计监督,阻碍会计人员依法行使职权;有的还为违法者辩解,说什么“情有可原”、“难以避 Since May 1, 1985, the Accounting Law has been implemented all over the country. Due to the emphasis placed by party and government leaders at all levels and the joint efforts of relevant departments and accounting academic bodies at all levels, in the past two years, the “Accounting Law” has been implemented in our region Great results. The concept of legal system in accounting work has been gradually established; the social status of accounting work has been further affirmed; leaders at all levels have paid more attention to and support for accounting work; some have dealt with incidents of retaliation accounting personnel; and the role of accounting in business management has been further exerted. These gratifying changes have greatly encouraged the vast number of financial and accounting personnel and enhanced their confidence in doing well in accounting work. In the two years since the implementation of the Accounting Law, taxation, finance and price inspections have also taken two years at the same time. The tax, finance and price inspections have effectively promoted the implementation of the Accounting Law, but also found out that there are still many problems in implementing the Accounting Law. Some did not insist on accounting requirements, the accounts are unclear, the figures are false, or even resort to fraud; some do not accept accounting supervision, hinder accountants to exercise their powers according to law; some also justify the offenders, saying what “extenuating” , "Hard to avoid