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本文就我国目前存在的《会计法》执法难中的一些问题进行分析,认为《会计法》执法难的主要原因是会计的人员管理和信息管理脱节,文章从解决人员管理和信息管理脱节的角度提出建立会计人员信息共享和明确单位会计负责人的措施来解决《会计法》执法难的问题。
This article analyzes some existing problems in enforcement of accounting law in our country. It is considered that the main reason for the difficulty of law enforcement in accounting law is that personnel management and information management in accounting are out of line with each other. The article, from the point of view of resolving personnel management and information management, Proposed the establishment of accountant information sharing and a clear accounting unit of accounting measures to solve the “Accounting Law” difficult enforcement of law.