改革开放以前,我国的会计管理和监督多以行政管理为手段,缺乏相应的法律规范,致使会计管理和监督难以达到预期的效果。改革开放后,经过多年的努力,我国初步建立了以《会计法》、《注册会计师法》为中心的会计法规制度体系,对推进会计和会计管理法治化,以及依法管理会计工作起到了积极的作用。但会计管理法治化是一个系统工程,因此需要从切实依法行政、严格行政许可、强化监督检查、完善法律制度等方面推进会计管理法治化工作。 Before the reform and opening up, our country’s accounting management and supervision were mostly administrative management, lacking corresponding legal norms, which made accounting management and supervision difficult to achieve the expected results. After many years of reform and opening up, China has preliminarily established a system of accounting rules and regulations centered on the Accounting Law and the Law on Certified Public Accountants, which has played a positive role in promoting the legalization of accounting and accounting management and managing accounting according to law effect. However, the legalization of accounting management is a systematic project. Therefore, it is necessary to promote the legalization of accounting management from the perspective of effective administration according to law, strict administrative licensing, enhanced supervision and inspection, and perfect legal system.