对贯彻实施《会计法》的几点建议沈鹤云，沈为红新修改后的《会计法》，从适用范围、核算手段、各级会计机构、会计人员与宏观管理会计行为的职能部门的制约监督责任、各类企业的法人代表与会计人员法律责任等方面，都做了较大的修改，基本适应了由计划经济模式向市场经济... Several Suggestions on Carrying out “Accounting Law” Shen Heyun and Shen Weixong newly revised “Accounting Law”, from the scope of application, means of accounting, accounting departments at all levels, accounting personnel and the functions of the macro-management accounting supervision and control responsibilities, All kinds of corporate legal representatives and accountants legal responsibility, etc., have made a big change, basically adapted from the planned economy model to the market economy ...