《中华人民共和国会计法》自1985年5月1日正式实施以来,全国人大又于1993年、1999年两次对《会计法》作了全面的修改和补充,为企业依法理财、规范行为提供了法律保障。本文试图结合财务工作实际,就实施《会计法》的体会和进一步依法规范会计行为谈几点思考。 Since the “People's Republic of China Accounting Law” was formally implemented on May 1, 1985, the National People's Congress has made two comprehensive revisions and supplements to the Accounting Law in 1993 and 1999, providing businesses with law-based financial management and regulatory behavior The legal protection. This article attempts to combine the actual financial work, on the implementation of “Accounting Law” experience and further regulate the accounting behavior in accordance with the law to talk a few ponders.