《中华人民共和国会计法》的颁布实施,使我国的会计工作走上了法治的轨道。四年来,一般地说,各级行政领导干部和广大财会人员大都能遵守《会计法》,依法办事,纠正各种违纪违法行为和错误做法,对促进经济体制改革,提高经济效益,起到了重要的作用。回顾柳州铁路局实施《会计法》四年来的实践,有喜也有忧。既有成功的经验,也有值得反思的问题。喜的是涌现出一批认真执行《会计法》的第一管理者和财会人员,尤其是坚持了会计核算和会计监督这个核心,使企业经营管理沿着法治轨道健康发展。忧的是少数单位有法不依,违反财经纪律的现象还相当严重。因此,继续广泛深入持久地开展《会计法》 The promulgation and implementation of the “Accounting Law of the People’s Republic of China” put China’s accounting work on the track of the rule of law. In the past four years, generally speaking, most leading cadres at various administrative levels and the vast majority of financial and accounting personnel are able to abide by the Accounting Law and act in accordance with the law to rectify various violations of law and discipline and make mistakes, which is of great importance in promoting the reform of the economic system and improving economic efficiency Role. Reviewing the implementation of the “Accounting Law” by the Liuzhou Railway Administration over the past four years, there are both hi and worries. There are both successful experiences and issues worth reflecting on. Hi is the emergence of a group of first managers and financial accountants who conscientiously implement the Accounting Law. In particular, they insisted on the core of accounting and accounting supervision, which enabled the business operation and management to develop healthily along the track of the rule of law. The worry is that a small number of units have not followed the law, and the phenomenon of violating financial and economic discipline is still rather serious. Therefore, we will continue to carry out the “Accounting Law” extensively and in a sustained manner