新的经济形势给会计管理工作带来了新的挑战。由于会计人员素质不高,单位负责人法律意识不强,部分单位会计基础工作和内部控制制度薄弱,会计行为不规范等问题的存在已严重影响了会计工作的质量。为此,财政部门作为会计主管部门,应通过贯彻会计法来规范会计行为。 The new economic situation has brought new challenges to accounting management. Due to the poor quality of accountants, the weak legal awareness of the heads of units, the weak foundation of the accounting basis of some units and the weak internal control system, and the non-standardization of accounting practices, the quality of accounting work has been severely affected. To this end, the financial department as the accounting department should implement the accounting law to regulate accounting practices.