《会计法》在实践中难以到位的成因及对策罗立军，王金芬《中华人民共和国会计法》已颁布实施１０周年，１９９３年对其进行了修改。１０年来《会计法》在规范人们的经济行为，维护正常的经济秩序，保障会计人员依法行使职权等方面发挥了积极作用。但是也须看到，当前在《... Reasons and Countermeasures for the Difficulty of “Accounting Law” in Practice Luo Lijun, Wang Jinfen The 10th anniversary of the enactment of Accounting Law of the People’s Republic of China was enacted in 1993, which was amended. In the past 10 years, “Accounting Law” has played an active role in regulating people’s economic behavior, maintaining a normal economic order, and ensuring that accountants exercise their functions and powers according to law. But we must also see that the current is "...