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《会计法》自开始施行,至今已有七年。作为新时期会计法制建设的里程碑,《会计法》的作用功不可没,它为新时期会计工作的开展提供了法律依据,结束了大量的会计法规制度无“母法”可依的局面。毋庸讳言,实际工作中仍然存在有法不依,执法不严、违法不究的现象,影响了《会计法》作用的发挥。产生这种现象的原因是多方面的,既有会计工作管理体制方面的原因,
The Accounting Law has been in operation for seven years now. As a milestone in the construction of accounting legal system in the new period, the role of “accounting law” can not be neglected. It provides a legal basis for the development of accounting work in the new period and ends a large number of accounting laws and regulations without the existence of “mother law.” Needless to say, there is still a phenomenon of not following the law, lax enforcement of law and infringement of law in actual work, which affects the role of “accounting law”. The reasons for this phenomenon are many, both accounting management system reasons,