文章总结了我国对《会计法》的两次修改工作 ,指出虽然《会计法》较以前的版本做了一些改进 ,但是基本上是做了一些修补工作 ,其基本框架没有改变 ,仍然采用了计划经济时期的会计监督模式——依靠会计人员的忠诚、监督自己的上级领导。这些做法是与会计监督的规律相背离的 ,也是与市场经济规律格格不入的。笔者主张 :会计人员回归企业 ,即会计人员只行使会计核算功能 ,而会计监督职责由独立的注册会计师承担 The article summarizes two amendments to the “Accounting Law” in our country and points out that though the “Accounting Law” has made some improvements over the previous version, basically it has done some repairs and the basic framework has not changed and still adopts the plan Accounting Supervision Mode in Economic Period - Supervise its own superior leaders by relying on the loyalty of accountants. These practices are contrary to the law of accounting supervision and are incompatible with the laws of the market economy. The author argues that accounting personnel should return to the enterprise, that is, the accounting staff should only perform the accounting function, and the accounting supervisory responsibility should be borne by an independent certified public accountant