《会计法》已实施五年了,它对于加强我国的会计工作,提高经济管理水平,确实取得了明显效果。但会计人员的地位和素质都还未能得到大幅度提高,特别是有些贫困地区的基层会计人员尤为明显,主要表现是:(1)不安心会计工作,已改行和要求改行的多,据我省崇阳、通城、阳新三个县的不完全统计,要求改行的约占基层会计人员的20％,其中,1985年以前担任会计工作近两年来已改行的有156人,约占5％。(2)未经过培训,无证上岗的多,特别是乡镇企业和街道企业的会计素质低,差错率高,帐目混乱,数字不实,违反财经制度的事例屡见不鲜。(3)会计与行政,企事业单位领导的关系没理顺,虽然明显打击报复者少了,但变相“穿小鞋”者仍不乏其人。合领导意者用,不合领导意者换。(4)极少数会计玩忽职守,不坚持原则,个别的公然贪污受贿,走上犯罪的道路。 The “Accounting Law” has been implemented for five years. It has indeed achieved remarkable results in strengthening our accounting work and raising the level of economic management. However, the status and quality of accountants have not yet been significantly improved. In particular, grass-roots accountants in some poverty-stricken areas are particularly conspicuous. The main performances are as follows: (1) insecure accounting work, Incomplete statistics on the three counties of Chongyang, Tongcheng and Yangxin in the province require about 20% of the accountants at the grassroots level to be diverted. Among them, 156 have been diverted to accounting before 1985, accounting for about 5% . (2) There are many cases of undocumented employment without training. In particular, township and street enterprises have low accounting qualities, high error rates, confusing accounts, unrealistic figures and frequent violations of the financial and economic system. (3) The relationship between accounting and administration, and the leadership of enterprises and institutions are not straightened out. Although there are obviously fewer retaliation against retaliation, there are still many people who disguise themselves as “wearing little shoes.” Those who use the leader, not the leader of those who want to change. (4) A handful of accountants neglect their duties, do not uphold the principle, and individual openly accept and accept bribes and embark on the path of sin.