《会计法》第七条规定:“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”。第三十二条还规定了财政部门对各单位的会计工作情况实施监督的职责,并在第六章中列举了会计违法行为所应追究的法律责任。从我国目前的会计执法情况看,形势不容乐观,有法不依,执法 Article 7 of the Accounting Law stipulates: “The financial department of the State Council shall be responsible for the accounting work of the whole 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 32 also stipulates the responsibility of the financial department to supervise the accounting work of various units. In Chapter 6, it lists the legal liabilities to be investigated for accounting irregularities. Judging from the current situation of China’s accounting law enforcement, the situation is not optimistic, there is no law, and law enforcement