目前,有些企业虚盈实亏、家底不清、资产流失问题严重,在这次全国性的清产核资中得以充分的暴露。为此,在《会计法》部份条例修改重新颁布的形势下,对执行《会计法》的重要性更有必要重新认识,以提高执行《会计法》的自觉性,达到会计工作为巩固清产核资成果,发展社会主义市场经济服务的目的。一、清产核资中暴露的问题全国的清产核资 At present, some enterprises have virtual deficits, unclear families and serious problems of asset loss. They have been fully exposed in the nationwide liquidation and capital verification. Therefore, it is more necessary to re-understand the importance of enforcing the Accounting Law under the situation of the re-enactment of some amendments to the Accounting Law in order to enhance the consciousness of implementing the Accounting Law, Production of nuclear capital achievements, the purpose of the development of socialist market economy services. First, the clear inventory of the problems exposed in the country’s capital verification