学习《关于修改〈中华人民共和国会计法〉的决定》的体会余秉坚编者按：财政部会计管理司副司长余秉坚同志在《会计研究》１９９４年第一期撰文谈学习《关于修改〈中华人民共和国会计法〉的决定》的体会。文章谈了三个问题：一是会计法实施的成果和修改的必要性；二是会计... Learning from the “Decision on Amending the Accounting Law of the People’s Republic of China” Yu Bingjian Editor’s Note: Comrade Yu Bingjian, deputy director of the Accounting Administration Department of the Ministry of Finance, commented on the article “Accounting Research”, first issue of 1994. About “Amending the People’s Republic of China Accounting Law> decision ”experience. The article talked about three issues: First, the implementation of accounting law and the need for the effect of the amendment; Second, accounting ...