一、加强法制建设‘彻底改变“权大于法”的状况。企业、事业单位必须依法建帐，会计凭证必须合法、手续必须健全，以保证会计工作秩序和会计信息的质量，会计核算和报表数字必须真实可靠，凡企业应建帐而收支不通过会计部门入帐的，不符合《会计法》和“两则”规定的，必须追 First, to strengthen the legal system ’completely change the’ power is greater than the law ’situation. Enterprises and institutions must establish accounts in accordance with the law. Accounting documents must be lawful and procedures must be sound in order to ensure the order of accounting work and the quality of accounting information. The figures for accounting and reporting must be truthful and reliable. Enterprises should pay off their accounts without going through the accounting department Accounting, does not meet the “Accounting Law” and “two” provisions, must chase