三年来,贯彻实施《会计法》积累了大量的经验,也遇到过一些问题。今后怎样进一步深入贯彻?大家都有自己的看法。归纳起来不外两种:一是把希望寄托于外部因素;一是主张下功夫从做好自身工作抓起。很显然,前者的态度比较消极而后者是积极的。同样做工作,为什么会产生两种迥然不同的看法呢?我觉得与学习领会《会计法》的精神实质有密切关系。学得深透,就会信心足,决心大,工作起来路子宽。不然的话,一知半解,心里没有底,势必难以迈开步子。《会计法》的核心内容是会计核算和会计监督两章,文字不多,看起来简单,但所规定的是每一个会计人员必须按照执行的基本任务,“份量”却非常之重。《会计法》的渊源来 Over the past three years, implementing the “Accounting Law” has accumulated a great deal of experience and encountered some problems. How to carry out further in the future? Everyone has their own views. To sum up no more than two kinds: one is to pin their hopes on external factors; the other is to advocate making painstaking efforts to start their own work. Obviously, the former’s attitude is more negative while the latter is positive. Why do two different kinds of opinions lead to the same work? I think it is closely related to the study and understanding of the essence of Accounting Law. Learning thoroughly, it will be full of confidence, determination, work up the road wide. Otherwise, little understood, no end of my heart, it is bound to be difficult to take steps. “Accounting Law” is the core content of accounting and accounting supervision of two chapters, few words, it seems simple, but the provisions of every accountant must follow the basic task of implementation, “weight” is very heavy. Origin of “Accounting Law”