《中华人民共和国会计法》施行已经五年了。作为一个老会计人员,谈谈五年来我学习、执行《会计法》的一些体会。会计,在社会经济活动特别是企业的经营活动中,具有重要的管理经济的职能作用。《会计法》就是为了发挥会计在维护国家财经纪律、保护社会主义公共财产、加强经济管理、提高经济效益的职能作用而制定的。有的人误以为 The Accounting Law of the People’s Republic of China has been in operation for five years. As an old accountant, talk about some of the experiences I have learned and implemented in the Accounting Law over the past five years. Accounting, in social and economic activities, especially the business activities of enterprises, has an important role in the management of the economy. The “Accounting Law” is designed to give full play to the function of accounting in safeguarding the national financial and economic discipline, protecting socialist public property, strengthening economic management and improving economic efficiency. Some people mistakenly think