浅谈《会计法》的实施与加强基层单位会计监督

On the Implementation of Accounting Law and Strengthening the Accounting Supervision of Basic Unit

目前,新《会计法》在实施过程中反映出来的突出问题,是基层单位法律意识淡薄、会计管理随意性较强、财会队伍素质偏低,导致《会计法》对基层单位约束力减弱。应强化对基层单位会计监督和普法教育,实现综合执法,完善会计法律体系,增强执法的可操作性。这是当前完善市场经济体系和推进依法治国进程中不应忽视的问题。

Currently,the prominent problem in implementing new Accounting Law is lack of legal consciousness in basic unit,casual in accounting management,and inferior in quality of accounting personnel,which cause weak restraint of Accounting Law to basic unit.Hence,we need strengthen accounting supervision and education on laws to realize comprehensive law enforcement,improve accounting legal system,and increase the manipulability of law enforcement,which are the indispensable problems in the process of improving market economy system and promoting rule by law.