《会计法》自1985年5月1日颁布施行,至今已三周年了。三年来,在各级党政领导和各部门的重视下,随着《会计法》的贯彻实施,各行政、事业、企业单位的会计工作也在逐步加强,会计工作在维护国家财政制度和财务制度,保护社会主义公共财产,加强经济管理,提高经济效益等方面,越来越显示出它的积极作用。但是,从近年来税收、财务、物价大检查揭露的问题看,在一些部门和单位,会计基础工作薄弱,财务管理混乱;会计监督不力,财经纪律松弛,弄虚作假,侵害国家利益的情况相当普遍,有的还很严重;会计人员受打 The “Accounting Law” was promulgated on May 1, 1985 and has now reached its third anniversary. Over the past three years, under the great attention of party and government leaders and departments at all levels, with the implementation of the Accounting Law, the accounting work of various administrative, business and enterprise units has also been gradually strengthened. The work of accounting in safeguarding the state financial system and finance System, protecting socialist public property, strengthening economic management, and improving economic efficiency. It has also shown its positive role more and more. However, judging from the problems revealed in the taxation, finance and price inspections in recent years, in some departments and units, the basic accounting work is weak and the financial management is chaotic. The situation of poor accounting supervision, loose financial and economic discipline, fraud and infringement of national interests is quite common, Some are still serious; accountants are beaten