《中华人民共和国会计法》公布后,上海市的广大财会人员深受鼓舞。本刊上海通讯组特约请部分基层企业财会人员进行了座谈。大家认为,《会计法》是我国三十五年来会计理论和会计实践发展的结晶,它反映了几百万财会人员的心愿,为财会人员行使职权提供了法律保障。长期以来我国企业的经济效益差,其中一个重要的原因是管理水平低,缺乏严格的核算观念,有相当多的企业核算工作比较马虎,而又没有一个具有法律效力的章法加以约束。现在有了《会计法》,财会人员就有法可依了。上海无线电六厂的同志说,目前企业的领导很关心经济效益,但有些领导不明确企业经济效益与会计核算的关系,《会计法》把会计核算事项规定得既具体又简练,大家一看就明白,有了《会计法》, After the promulgation of the Accounting Law of the People’s Republic of China, the vast majority of financial and accounting personnel in Shanghai were greatly encouraged. Our correspondent Shanghai Communication Group invited some grass-roots enterprises accounting staff to conduct a discussion. We believe that “Accounting Law” is the result of thirty-five years of accounting theory and accounting practice in China. It reflects the aspirations of millions of financial and accounting personnel and provides legal guarantee for the exercise of powers by financial officers. For a long time, the economic benefits of Chinese enterprises are poor. One of the important reasons for this is that the management level is low, there is no strict accounting concept, and quite a lot of corporate accounting work is sloppy, but there is no legal legally binding chapter. Now with the “Accounting Law,” accounting personnel will have the law to follow. Comrades from Shanghai Radio No.6 Plant said that at present the leaders of enterprises are very concerned about the economic benefits, but some leaders do not clearly understand the relationship between the economic benefits of enterprises and accounting. The Accounting Law stipulates that accounting matters are both specific and concise. Understand, with the “Accounting Law”