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会计法对我国社会主义市场经济可持续发展起到了保驾护航作用。然而,该法对以地方基层政府为会计单位的会计主体实施的财经违法行为的控制明显不力,出现了会计法法律责任的落空现象。应该考虑再次对会计法进行必要的修订,并出台会计法的实施细则,明确规定政府负责人会计负责制度,政府财会工作准入制度,政府财会人员抵制、检举制度,政府财会人员保护制度等项法律制度。
Accounting Law has played a role in escorting the sustainable development of China’s socialist market economy. However, the law clearly lacks control over the financial violations committed by the local grass-roots government accounting entities, resulting in the failure of the legal responsibility of the accounting law. Should consider once again the necessary amendments to the accounting law and the introduction of the implementation details of the accounting law, clearly defined the responsible person of the government responsible accounting system, the work of the government accounting access system, the government accounting staff to boycott, prosecution system, the government accounting personnel protection system and other items Legal System.