目前,我国会计信息化进程存在诸多问题。会计信息化进程中的立法与执法的问题尤其值得关注。中美两国有关会计信息化相关法规均已形成较为完整的体系,但其立法内容的延续性、立法程序的透明度与执法力度却存在着一定的差异。因此,借鉴美国的立法与执法经验,对我国会计信息化建设具有重要的现实意义。 At present, there are many problems in the process of accounting informationization in our country. The issue of legislation and law enforcement in the process of accounting informatization deserves special attention. The relevant laws and regulations on accounting information in both China and the United States have formed a relatively complete system. However, there are some differences in the continuity of the legislative content, the transparency of the legislative procedure and the intensity of law enforcement. Therefore, drawing on the experience of the United States in legislation and law enforcement is of great practical significance to the construction of our country’s accounting informationization.