新修订的《会计法》第38条规定,从事会计工作的人员,必须取得会计从业资格证书,即会计证。但没有明确规定会计监督检查部门的执法人员应持有会计证。笔者认为:会计监督检查部门的执法人员除应持有执法证 The newly revised “Accounting Law” Article 38 provides that engaged in accounting work personnel must obtain accounting qualification certificate, accounting certificate. However, it is not clearly stipulated that law enforcement officers in the accounting supervision and inspection department should hold accounting certificates. The author believes that: law enforcement officers in charge of accounting supervision and inspection department should hold a law enforcement permit