《会计法》的颁布实施为建立和完善社会主义市场经济体系,维护国家财政、财务制度的贯彻执行等方面发挥了积极作用,它已经成为我国经济法制框架中的一个重要组成部分,而且为其他一些重要的经济法律制度的实施创造了必不可少的条件。本文就《会计法》的有关法律问题作些思考。一 The promulgation and implementation of the Accounting Law has played an active role in establishing and perfecting the socialist market economic system and in safeguarding the implementation of the national finance and financial system. It has become an important part of China’s economic legal framework and has been implemented by other The implementation of some important economic laws and systems has created the indispensable conditions. This article on the “Accounting Law” on the legal issues to think about. one