财会法规的具体执行者主要是基层财会人员,财会法规的正确性与可行性最终也需要通过基层财会实践来检验。作为财会法规的制定者需要有一定的基层(企业、行政事业单位)财会工作经验,至少对基层财会工作有清楚的了解,然而现实往往是一方面法规制定者缺乏基层财会经验,对基层财会的状况知之不多,了解不深;另一方面即使有一定的经验,也远远赶不上发展和变化的基层财会工作实践。目前财会法规正式公布前多在系统内部、下级主管部门、有关专家学者之间征求意见,有时也向基层 The specific implementation of accounting rules and regulations are mainly grass-roots accounting personnel, accounting rules and regulations of the correctness and feasibility ultimately also need to test through the grassroots accounting practices. As a statutory body of law makers need to have a grassroots (enterprises, administrative units) accounting work experience, at least grassroots accounting work have a clear understanding, but the reality is often the one hand, the lack of grassroots accounting law-makers on the one hand, the basic accounting On the other hand, even if we have some experience, we can hardly keep up with the development and changes in grassroots accounting work practices. At present, before the official promulgation of the accounting rules and regulations, they usually solicit opinions from within the system, subordinate authorities and relevant experts and scholars,