立法者制定法律的根本目的是为了实施法律,并通过法律的实施来维护立法者的政治、经济利益和社会秩序。因此,法律实施的效果如何,对社会的发展是否起到了促进、保障作用等,也就成为立法者最为关心的问题。从《会计法》颁发六年来的实际情况看,虽然解决了无法可依的问题,但有法不依的问题仍十分严重。一些学者曾提出加强立法、法制宣传教育及强化法律监督等见解,在理论上作了有益探索,这些见解对解决有法不依问题起到了一定作用;但由于传统观念和软弱涣散现象的存在,仍起不到较好的社会效果的作用。本文仅就提高《会计法》实施的社会效果问题谈些看法。一、提高《会计法》实施效果的关键是强制 The fundamental purpose of legislators in formulating laws is to implement laws and to safeguard the legislature’s political and economic interests and social order through the implementation of laws. Therefore, the effect of law enforcement, whether it has played a promotion, safeguard role for the development of society, has also become the most concerned issues for legislators. Judging from the actual situation in the six years since the “Accounting Law” was issued, although the issue of lawlessness has been solved, the problem of lawlessness remains very serious. Some scholars have put forward suggestions on strengthening legislation, publicizing and educating the legal system and strengthening legal supervision. They have made useful theoretical explorations. These opinions have played a certain role in resolving the problem of lawlessness. However, due to the traditional concepts and the weakness and laxity, Can not achieve better social effects. This article only on improving the “accounting law” to implement the social effects of some of the views. First, to improve the “Accounting Law” to implement the effect of the key is mandatory