一、有关法律条文不够具体新《会计法》在法律责任中规定了各种违法行为构成犯罪的应追究刑事责任,但是,各种违法行为达到怎样的程度才构成犯罪,应依据哪些条款给予何种处罚,均无具体的标准,因而可操作性还不是很强。再如新《会计法》对会计人员的后续教育提出了要求,但是对于初、中、高级会计人员接受教育的方式和时间,均无明确的规定,很难确保这项规定得到有效的贯彻执行。二、如何做到真正适用于涵盖范围内的所有单位新《会计法》的适用范围扩大到所有单位,使全社会各经济组织包括个体工商户都包括在内,体现了法律平等和公平竞争的要求,但新《会计法》的各项规定能否适用于涵 First, the relevant provisions of the law is not specific enough New “Accounting Law” in the legal responsibility provides for a variety of offenses constitute a crime should be held criminally responsible, however, to what extent the various illegal acts constitute a crime should be based on what terms given No punishments, no specific standards, so operability is not very strong. Again, the new “Accounting Law” put forward requirements for the follow-up education of accountants. However, there is no clear stipulation on the ways and time for junior, senior and middle-level accountants to receive education. It is difficult to ensure that this regulation is effectively implemented . Second, how to truly apply to all units covered by the scope of the new “Accounting Law” to extend the scope of application of all units to all sectors of society, including individual businesses, including both embodies the legal equality and fair competition Requirements, but the new “Accounting Law” whether the provisions apply to Han