新《会计法》赋予了各级财政部门对会计工作的管理权、监督检查权和行政处罚权。对于财政部门而言,这不仅仅是权利,更重要的是法定的义务和责任。笔者认为,要依法行使权利,切实履行义务和责任,财政部门就必须模范守法、严格执法和惩治违法。一、模范守法。新《会计法》第7条规定:“国务院财政部门主管全国的会计工作。县级以上地方各级人民政府财政部门管理本行政区域内的会计工作。”第8条规定:“国家实行统一的会计制度。国家统一的会计制度由国务院财政部门根据本法制定并公布……”这些规定从法律上明确了会计工作的主管部门为财政部门,并明确 The new “Accounting Law” gives the financial departments at all levels the right to manage accounting, supervision and inspection and administrative penalties. For the financial sector, this is not just a right, but more important is statutory obligations and responsibilities. The author believes that according to the law to exercise their rights and effectively fulfill their obligations and responsibilities, the financial sector must abide by the law, strictly enforce the law and punish illegal. First, the model abide by the law. Article 7 of the new Accounting Law states: “The financial department of the State Council shall be responsible for the accounting work throughout the country. The financial departments of the people’s governments at or above the county level shall administer the accounting work within their respective administrative areas.” Article 8 states: “The state The implementation of a unified accounting system.A unified national accounting system by the State CouncilThe financial department in accordance with this law enacted and promulgated ...... ”These provisions legally clear the accounting department in charge of the financial sector, and clear