在我国会计法制发展史上具有历史意义的《会计法》,己经走过了30年历程。30年后《会计法》似乎淡出了人们的视野。而作为会计专业期刊我们仍然保持着应有的职业敏感,在党中央依法治国战略部署的号召下,在《会计法》走过30个年轮之际,我们呼唤会计人投身于新时代的会计法治建设。《会计法》首次颁布于我国经济体制改革处于起步时期的1985年。1978年底召开的十一届三中全会,作出了实行改革开放的重大战略决策。会计作为我国经济建设的基础工程,面临着加强法制建设的重要 The “Accounting Law”, which has a historical significance in the history of the development of accounting law in our country, has gone through 30 years of history. 30 years later “accounting law” seems to have faded people’s horizons. As an accounting journal, we still maintain the professional sensitivity that we deserve. Under the call of the CPC Central Committee’s strategic plan of governing the country by law, as the Accounting Law passes through 30 annual rings, we call for accountants to devote themselves to accounting in a new era Rule by law. The Accounting Law was promulgated for the first time in 1985 when China’s economic system reform was in its infancy. The Third Plenary Session of the Eleventh Central Committee held in late 1978 made a major strategic decision to implement reform and opening up. As the basic project of China’s economic construction, accounting is faced with the importance of strengthening the legal system