《会计法》已经施行四年了。效果如何呢?我们会计人员大多反映:《会计法》执行难。《会计法》执行难的焦点是不能真正“保障会计人员依法行使职执”。《会计法》立法的主要目的之一,在于“保障会计人员依法行使职权”。事实上并未真正做到这一点。近几年来,由于社会上出现的行贿收贿、开假发票、滥发钱物、挥霍浪费等腐败行为和不正之风,会计人员的处境日益艰难,会计人员的安全没有保障,受打击报复的事件日益增多。某些企业领导人,片面理解“厂长负责制”和“承包制”,错误对待会计人员,不以《会计法》为准绳,而以“是否听话,是否与我配合行动”为准,把一些秉公办事、忠于职守的会计业务骨干当作“眼中钉”,把自己的亲朋好友、业务生手当作“可靠的会计接班人”。我县26户国营工业企业,去年就有5户发生排斥、打击报复会计人员事件,而无人过问处理。有一位搞过30余年专业的老会计,因提意见得罪了某厂长,被派去看守厂 The Accounting Law has been in force for four years. What is the effect? ​​Most of our accountants reflect: “Accounting Law” difficult to enforce. The focus of implementation of “Accounting Law” is that it can not really “guarantee the accountants to perform their duties according to law.” One of the main purposes of the “Accounting Law” legislation is to “ensure that accountants exercise their functions and powers in accordance with the law.” In fact, did not really do this. In recent years, due to corrupt behavior and unhealthy tendencies such as bribery and bribery, false invoices, overdraft and waste of funds, the situation of accountants is becoming increasingly difficult. There is no guarantee for the safety of accountants and retaliation for retaliation Increasing number of incidents. Some business leaders, one-sided understanding of “factory manager responsibility system” and “contract system”, wrong accounting staff, not “Accounting Law” as the yardstick, but “is obedient, whether with me to act” shall prevail, the Some unscrupulous accounting professionals, faithful to the backbone of the business as a “crux of the matter” to their friends and family, business students as “reliable accounting successor.” In our county, 26 state-owned industrial enterprises have rejected 5 out of last year and cracked down on retaliation for accounting personnel, leaving no one to question them. Have engaged in a more than 30 years of professional old accountants, because of the opinion offended a director, was sent to guard factory