《会计法》实施五年了,会计感受如何?笔者所见所闻,人皆曰:喜。但喜中有难。一、会计受尊重。以法律形式,把会计工作的地位,作用固定下来,这在新中国历史上还是首创。五年的实践,已产生积极的影响。会计作为科技人才的地位提高了。中国科协管理科学研究中心1989年8至10月间在北京对18岁以上人口分层随机抽样调查表明,会计师列为声望最高职业之一。二、工作有三难。在实际工作中也确实还存在着“会计难当”问题。一是执行制度难。《会计法》的立法宗旨之一是保障会计人员行使职权。现在有些单位在搞活经济,推行改革的借口下,不执行国家的统一法规。会计执行制度严一点,就要受到左右夹攻。社会上不正之风久禁不止,“变通”的窍门五花八门,执行制度此严彼松,各行其事。慷国家、集体之慨,弄虚作假,得到眼前利益的单位受表扬,领导人名利双丰收。一年一度的财务、税收、物价大检查, “Accounting Law” for five years, the accounting experience how? I saw and heard, everyone said: hi. But hi have a hard time. First, accounting is respected. In the legal form, the position and role of accounting work have been fixed, which is still the first in the history of new China. Five years of practice have had a positive impact. Accounting as a science and technology talent status increased. CAST Management Science Research Center A random sample stratified stratification survey of population over the age of 18 in Beijing from August to October 1989 shows that accountants are listed as one of the highest prestige occupations. Second, there are three hardships. In actual work, there really still exist “accounting problems”. First, the implementation of the system is difficult. One of the legislative purposes of “Accounting Law” is to ensure that accountants exercise their powers. Nowadays, some units are not implementing the unified laws and regulations of the country under the pretext of invigorating the economy and promoting reforms. A strict implementation of the accounting system, we must be subject to attack around. The unhealthy tendencies in society have been forbidden for ever and ever. There are many tips on “alternative” and the system of implementation is subject to strict compliance with the law. Generous countries, collectives, deception, get the immediate benefits of units commended, the leaders of fame and fortune harvest. The annual financial, taxation, price inspections,