1985年5月1日《中华人民共和国会计法》施行以来,对完善经济立法,加强人们在经济活动中的法制观念,更好地进行会计核算与会计监督,以及对加强经济管理,提高经济效益,促进社会主义建设事业的发展,都起到积极、有效的作用。但是,随着我国经济体制改革的不断深入,社会主义市场经济体制的建立与逐步完善,原施行的《会计法》也出现了某些不足之处。广大经济工作者,尤其是会计工作者,渴望对其进行必要的修正,以便更好地在经济工作中发挥法制的威力,为社会主义市场经济体制的健康运行护航。正当 Since the implementation of the Accounting Law of the People’s Republic of China on May 1, 1985, China has made great efforts in improving economic legislation, strengthening the legal concept of people in economic activities, conducting better accounting and accounting supervision, and strengthening economic management and economic benefits , And promote the development of socialist construction, have played a positive and effective role. However, with the deepening of China’s economic reform and the establishment and gradual improvement of the socialist market economic system, some shortcomings have also emerged in the original Accounting Law. The majority of economic workers, especially accounting workers, are eager to make the necessary amendments so that they can better exert the power of the legal system in economic work and escort the healthy operation of the socialist market economic system. Just right