新《会计法》的执行与会计环境的综合治理

The Analysis on Accounting Law and Overall Accounting Environment Regulation

《会计法》的贯彻执行必然受到会计环境的制约。在考虑法制与西方发达国家接轨的同时,也应在会计环境治理方面吸收国外的先进经验,开展会计环境综合治理,不断改善我国的会计环境,促进《会计法》的贯彻执行。通过依法治理会计环境,尽快遏制守法企业和守法会计人员逆向淘汰现象,实现我国会计实践和会计环境的良性发展,从而提高我国会计综合水平。

The implementation of Accounting Law is greatly affected by accounting environment. Considering the consistency of the legal system with developed countries, we should absorb the valuable experiences of foreign countries in the aspect of accounting environment regulation. We should carry out accounting environment regulation, continually better accounting environment of our country so as to promote the implementation of Accounting Law, which will effectively push forward the accounting environment. We should quickly eliminate the phenomena of contrary elimination for legal enterprises and accountant through regulating accounting environment by law in order to accomplish sound development in accounting practice, environment and improve overall accounting level of our country.