云南省财政厅和省会计学会于1990年4月25日召开纪念《会计法》贯彻实施五周年座淡会。会议总结了云南省贯彻实施《会计法》取得的成效: 一是会计工作的法制观念有所加强;二是人们对会计工作的观念有较大改变;三是会计人员的工作环境和社会地位有所改善;四是很多单位加强了会计基础工作,逐步建立健全了各种核算和管理制度,向参与预测和决策方面发展,成为领导在经营管理方面的得力助手。存在的主要问题是:有法不依,执法不严 On April 25, 1990, Yunnan Provincial Department of Finance and Provincial Institute of Accounting convened a symposium to commemorate the fifth anniversary of the implementation of the Accounting Law. The meeting summed up the achievements made in the implementation of the “Accounting Law” in Yunnan Province: First, the legal concept of accounting has been strengthened; second, the concept of accounting has changed a lot; third, the working environment and social status of accountants Fourthly, many units strengthened their basic accounting work and gradually established and improved various accounting and management systems to develop in the areas of participation in forecasting and decision-making and became the leaders’ effective management and management assistants. The main problems are: not according to law, lax enforcement