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一、会计法由谁来执行这个问题是会计法能否发挥社会主义会计工作的作用,达到会计法第一条制定本法目的首要问题. 从一般常识来讲,会计法当然应由会计人员来执行,但是从理论和实践看,如要发挥社会主义会计工作的作用,会计法必须由同会计工作有关的所有人员一起执行.如果只会计人员执行会计法,必将执行不通,不生实效.这是因为会计人员所做的工作,主要是对社会主义再生产中能以货币计量的经济活动进行核算和督监,而参与这些经济活
First, the accounting law by whom to implement this issue is whether the accounting law can play the role of social accounting, accounting law to achieve the first issue of the purpose of this law.From the common sense, the accounting law, of course, accounting staff should come However, in theory and practice, in order to give full play to the role of social accounting, the accounting law must be carried out by all the people involved in the accounting work, and if only the accountants implement the accounting law, they will be ineffectively implemented and have no effective effect. This is because the work done by the accountants mainly involves the accounting and supervising of the economic activities that can be measured in money in the socialist reproduction and the participation in these economic activities