对新《会计法》实施中存在突出问题的分析与探讨

Analyses and Researches on Special Problems of the New Accounting Law in the Process of Being Put into Practice

新《会计法》对于加强和规范会计工作 ,维护社会经济秩序 ,促进我国的经济改革与发展都起到了非常重要的作用。但在新《会计法》的贯彻实施中 ,仍然存在着一些不容忽视的问题。要解决好这些问题 ,必须从加强对单位负责人的会计法规格训 ,提高合计人员素质 ,完善会计监督、检查机制 ,深化会计管理体制改革等方面入手。

The new Accounting Law has been issued for enforcement.It has played an important role in reinforcing and regulating the accounting jobs, keeping economic order of our society , promoting economic reform and developement. In the course of being put into practice, many ignored problems have come out. In order to solve these problems , we should do such work well:reinforing accounting laws of training those who are in charge of units ,improving the accountants quality, perfecting the accounting supervision and check systems , deepening the accounting management system reform and so on .