《中华人民共和国会计法》是我国建国三十五年来所制定的第一个有关会计工作的大法,它的公布是我国会计界的一件大事,它对进一步提高会计工作水平、完善财会法制建设必将产生广泛深远的积极影响。笔者在欣慰之余,谈一点粗浅的认识。建国以来,会计工作虽然取得了一定成绩,但离当前形势对它的要求还差得很远。由 Accounting Law of the People’s Republic of China is the first large-scale law on accounting in the 35 years since the founding of our nation. Its publication is a major event in the accounting field in our country. It is of great significance to further improving the level of accounting work and improving the legal system of accounting, Will have a far-reaching and far-reaching positive impact. I am pleased to talk about a little superficial understanding. Since the founding of the People’s Republic of China, although the accounting work has achieved some success, it still lags far behind its current requirements. by