《会计法》实施以来的十年,是我国会计法制逐步建立健全、会计改革取得重大突破、会计工作全面转轨、会计事业蒸蒸日上的十年,这些成绩的取得,与《会计法》充分肯定会计工作的地位和作用,规范和保障会计工作有序进行是分不开的。成绩固然可喜,但《会计法》实施中存在的会计信息失真、执法不严等问题也不容忽视。发展市场经济,需要法制化的会计工作的积极参与。如何进一步贯彻实施《会计法》,建立健全会计法制,成为当前迫切需要研究的问题。 我认为,从我国的会计工作实际情况出发,健全会计法制,关键要解决三个方面的问题。首先要解决认识问题。在《会计法》实施十年后的今天,社会上对《会计法》和会计法制仍然存在一 The ten years since the implementation of the Accounting Law are the ten years in which the legal system of accounting in our country has been gradually established and a sound breakthrough has been made in accounting reform. The full transition of accounting has led to a thriving accounting business. These achievements have fully affirmed the accounting work with the Accounting Law The status and role of norms and protect the orderly conduct of accounting work is inseparable. The results are gratifying, but the “Accounting Law” in the existence of accounting information distortion, lax enforcement and other issues can not be ignored. To develop a market economy requires the active participation of the legalized accounting work. How to further implement the “Accounting Law” and establish and improve the legal system of accounting has become an urgent issue to be studied. In my opinion, starting from the actual situation of accounting work in our country and improving the legal system of accounting, the key lies in solving three problems. First of all, to solve the problem of understanding. Today, ten years after the implementation of the Accounting Law, there is still a long history of “accounting law” and accounting law