《会计法》是调整会计关系的法律规范。所谓会计关系是指对各单位的经济活动和财务收支进行核算、分析、检查的一种经济管理关系。只有妥善处理各种经济管理关系,才能维护正常经济秩序。《会计法》作为一部重要的经济法律,已颁布执行四年了,但违反《会计法》的行为仍然存在,这必然在一定程度上破坏了正常经济秩序。在商品经济条件下,由 “Accounting Law” is to regulate the legal relationship of accounting standards. The so-called accounting relationship refers to the economic activities of all units and financial revenue and expenditure accounting, analysis, inspection of an economic management relationship. Only by properly handling the various economic and management relations can we safeguard the normal economic order. As an important economic law, “Accounting Law” has been promulgated and implemented for four years, but the violation of “Accounting Law” still exists, which inevitably undermines the normal economic order to a certain extent. Under the conditions of commodity economy, from