自1985年《会计法》正式实施至今,已近十年,新修正的《会计法》也已运行一年。十年来,人们越来越认识到会计工作在经济管理中的重要地位和作用。会计人员也认真履行法律赋予的职责权力,在做好记帐、算帐、报帐工作的同时,切实加强会计核算和会计监督,积极参与经营决策,当好领导的参谋和助手,在加强经营管理,提高经济效益中起到了不可替代的作用。然而在进一步发展的过程中,我们却也注意到一些不容忽视的问题,会计工作有法不依,执法不严,违法不究的现象比较突出。从一年一度的财务税收物价大检查看,每年查出的 Since the “Accounting Law” was formally implemented in 1985, nearly a decade has passed since the newly amended “Accounting Law” has been implemented for one year. In the past ten years, people have come to realize more and more that accounting work plays an important role in economic management. Accountants also conscientiously perform their duties and powers as provided by law. While doing a good job of accounting, accounting and reimbursement, they also earnestly strengthen accounting and accounting supervision, actively participate in business decision-making, and become well-led staffs and assistants in strengthening management Management, improve economic efficiency has played an irreplaceable role. However, in the process of further development, we have also noticed some issues that can not be ignored. The accounting work is not law-based, the law enforcement is lax, and the law-breaking phenomenon is more prominent. From the annual inspection of the financial tax price, check out each year