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改革开放以来,特别是《中华人民共和国会计法》颁布实施以后,会计工作紧紧围绕经济建设这个中心,为改革开放和发展有计划的商品经济服务,工作面貌发生了较大变化,会计工作在加强经济管理、提高经济效益中的作用越来越大。但是,我国会计工作中有法不依、执法不严、违法不究的现象还比较突出。一是在办理财务收支中不按财务会计制度办事,有的甚至利用会计帐目弄虚作假;二是在办理财务收支中坚持原则的会计人员,往往受到阻挠、刁难甚至打击报复;
Since the reform and opening up, especially after the promulgation and implementation of the Accounting Law of the People’s Republic of China, the accounting work closely centers on the center of economic construction. Major changes have taken place in the face of reform and opening up and the development of a planned commodity economy. Strengthen economic management, improve economic efficiency in the role of more and more. However, in our country’s accounting work, there is still no law, law enforcement is not rigorous, and law-breaking phenomenon is still more prominent. First, in handling the financial revenue and expenditure do not follow the financial accounting system, and some even make use of accounting fraud; Second, in the financial balance of payments adhere to the principle of accountants, often blocked, make things difficult or even retaliate;