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我国广大会计人员盼望已久的《会计法》,经过多年的准备,充分的讨论和多次的修改,现在已由我国立法机关审议通过和颁布了。建国三十五年来,我国第一次有了《会计法》,会计工作有了基本的准绳,这是我国会计事业的一件大事,也是关系到我国社会主义经济建设进一步发展的大事。《会计法》明确规定了会计工作的任务、会计机构和会计人员的主要职责、会计工作的管理体制及会计和有关人员的法律责任等。对所有这些会计工作中的重大问题,用法律形式加以规定,会计人员办事就有了依据,行使国家赋予的职权就有了切实的保障。《会计法》的实施,对加强会计工作,发挥会计在经济管理中的作用,将是一个强大的动力。
The long-awaited “Accounting Law” of our country’s accounting staff has now been examined, adopted and promulgated by our legislature after many years of preparation, full discussion and many changes. In the 35 years since the founding of New China, for the first time in our country, there was the “Accounting Law” and the basic standard of accounting work. This is a major event in the accounting field of our country and also a major event concerning the further development of China’s socialist economic construction. The Accounting Law clearly stipulates the tasks of accounting work, the main responsibilities of accounting institutions and accounting personnel, the management system of accounting work, and the legal responsibilities of accounting personnel and others. For all these major problems in accounting work, stipulated by legal forms, there is a basis for accounting personnel to act and there is a real guarantee for the exercise of the powers and powers granted by the state. The implementation of the “Accounting Law” will be a powerful impetus to strengthening the accounting work and giving full play to the role of accounting in economic management.