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《会计法》施行已经二年,在经济管理中发挥出愈来愈明显的作用。其主要体现在:(1)《会计法》公布后,明确了会计人员依法行使职权,发挥维护国家财政制度和财务制度,保护社会主义公共财产,加强经济管理,提高经济效益的作用,从而提高了会计在单位的地位和社会威望。(2)《会计法》规定“会计核算”和“会计监督”为会计的职能,实践证明“会计核算”完全是能动的管理活动,它既包括事前、事中和事后的核算,也包括预测、控制、考核等工作。两年多来,大、中型企业都已逐步运用目标管理、价值工程、全面经济核算、ABC分类法等科学管理方法,对加强企业管理,提高企业经济效益起了明显的效用。(3)《会计法》对进行会计核算、会计监督必须遵守的基本原则都作了规定,成为新时期会计工作的准绳、依据和总章程。两年来,广大会计人员按照这些原则,全面整顿了会计基础工作,逐步走向规范化。《会计法》施行以来的见诸成效的地方还有很多,证明了它是一部符合我国国情和实际需要的法
The “Accounting Law” has been implemented for two years and has played an increasingly obvious role in economic management. (1) After the promulgation of “Accounting Law”, it clarifies the role of accountants in exercising their functions and powers in accordance with the law, exerting the role of safeguarding the state financial system and financial system, protecting socialist public property, strengthening economic management and raising economic benefits, thereby enhancing Accounting in the unit’s status and social prestige. (2) The Accounting Law stipulates that “accounting” and “accounting supervision” are the functions of accounting. Practice has proved that “accounting” is an entirely dynamic management activity that includes both prior and incidental and ex-post accounting as well as forecast , Control, assessment and other work. Over the past two years, large and medium-sized enterprises have gradually applied scientific management methods such as goal management, value engineering, comprehensive economic accounting and ABC classification to play an obvious role in strengthening enterprise management and enhancing the economic efficiency of enterprises. (3) The Accounting Law stipulates the basic principles that must be followed in accounting accounting and accounting supervision, and becomes the criterion, basis and general constitution of the accounting work in the new period. In the past two years, the majority of accountants, in accordance with these principles, have completely rectified the basic accounting work and gradually moved towards standardization. There have been many other successful achievements since the implementation of the Accounting Law, which proves that it is a law that meets the needs of our country and the actual needs