为了加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护国家财政制度和财务制度,保护社会主义公共财产,加强经济管理和提高经济效益中的作用,国家颁布并实施了“《会计法》”到现在已经有两年了。《“会计法”》以法律的形式明确规定会计工作的任务、职能,会计人员的权利、义务和责任,使会计工作有法可依、有章可循,更好地履行会计人员的职责。依法组织会计核算和依法加强会计监督是《会计法》的重要内容。就会计监督来说,《会计法》明确规定各单位的会计机构、会计人员对本单位实行会计监督。即对不真实、不合法的原始凭证不予受理;对违反国家统一的财政制度、财务制度规定的收支不 In order to strengthen the accounting work and ensure that accountants exercise their functions and powers in accordance with the law and give full play to their role in safeguarding the state financial system and financial system, protecting socialist public property, strengthening economic management and improving economic efficiency, the State promulgated and implemented the Accounting Law “It has been two years now. ”Accounting Law“ clearly stipulates the tasks, functions, accountants’ rights, obligations and responsibilities of accounting work in the form of law so that the accounting work can be followed according to the law and in accordance with the rules and regulations, so as to better fulfill the duties of accountants. Organizing accounting according to law and strengthening accounting supervision according to law are important contents of Accounting Law. For accounting supervision, ”Accounting Law" clearly stipulates that the units of accounting institutions, accounting personnel to implement accounting supervision of the unit. That is, untrue and illegal original vouchers will not be accepted; for the violation of the national unified financial system, the financial system provides that the revenue and expenditure shall not be