《中华人民共和国会计法》公布了,这是符合广大会计人员的愿望的.因为他们虽然天天做着会计工作,却没有一部为会计所立的法可资遵循.他们的地位职权不明确,功过是非没标准,因而碰到某些不合法不正常的经济业务和财务收支时,虽有财务法令和会计制度作为处理的标准,却不敢理直气壮地进行抵制或纠正.也有个别敢于抵制的会计人员,但往往受到不公正的指责甚至打击报复.这就严重地影响了会计人员的积极性,大大地削弱了会计在经济管理中应有的作用,特别是会计监督的作用,给我国社会主义经济建设造成不必要的损失. The Accounting Law of the People’s Republic of China was promulgated in line with the aspirations of the vast majority of accountants because although they did not do accounting work every day, they did not have a statutory law to follow, and their status and powers were not clear, However, in the event of some unlawful and irregular economic business and financial revenues and expenditures, financial laws and accounting systems as the standard of handling do not dare to resist or correct confidently. There are also individuals who dare to resist But they are often unfairly criticized or even retaliated, which has seriously affected the enthusiasm of accountants, greatly weakened the due role of accounting in economic management, especially the role of accounting supervision, and gave our society Economic construction caused unnecessary losses.