走进宽敞明亮的大厅,迎面整齐地摆放着一排自行车样品,“学习贯彻《会计法》报告会”的醒目条幅横挂在正前方;围坐在中间会议桌的六、七十人,每人手持一份《会计法》的复印件,杨副厂长正在作关于学习《会计法》的发言。以上是在《会计法》颁布后不久,笔者在天津自行车二厂见到的情景。天津自行车二厂是国家经委在全国选的二十个现 Into the bright and spacious lobby, neatly placed a row of bicycle samples, “study and implementation of” Accounting Law “will be striking banners hanging in front of; sitting in the middle of the table six seventy Person, each holding a copy of the ”Accounting Law“, deputy director Yang is studying about ”Accounting Law“ speech. The above is the ”Accounting Law" promulgated soon after, I see the bike factory in Tianjin Plant scene. Tianjin Bicycle Factory is a national economic commission selected in the country twenty