《会计法》是一项重要的经济立法,它将我国会计工作的地位、作用、任务以及会计机构、人员的职责以法律的形式规定下来,它的贯彻实施,必将对维护国家财政制度和财务制度、保护社会主义的公共财产、加强经济管理、提高经济效益,对保障经济体制改革的顺利进行,实现经济建设二十年宏伟目标,有着重要而深远的意义。但在学习、贯彻《会计法》过程中,有的人认为《会计法》只着重于事后的会计核算和 “Accounting Law” is an important economic legislation that regulates the status, role and tasks of accounting work in our country and the duties and responsibilities of accounting institutions and personnel in the form of law. Its implementation will certainly be of great importance to safeguarding the state financial system and The financial system has the important and far-reaching significance of safeguarding the socialist public property, strengthening economic management and improving economic efficiency. It is of great and far-reaching significance for safeguarding the smooth progress of economic restructuring and achieving the grand goal of economic construction for two decades. However, in the study and implementation of the “Accounting Law”, some people think that the “Accounting Law” only focuses on accounting and accounting afterwards