贯彻实施《会计法》必须坚持做到有法必依、执法必严、违法必究，同时，尚须根据《会计法》的具体规定，结合财政工作实际，不断探索管理新途径、推出新举措、构建新机制，不断充实、完善和强化财政管理。为此，笔者就切实贯彻《会计法》作一些思考，供商榷。 一、细化、落实单 The implementation of the “Accounting Law” must adhere to the law must be enforced, the law enforcement must be strict, illegal acts, at the same time, still under the “Accounting Law” specific provisions, combined with the actual financial work, continue to explore new ways of management, introduce new initiatives , Build a new mechanism, constantly enrich, improve and strengthen financial management. To this end, the author on the practical implementation of the “Accounting Law” for some thinking for discussion. First, refinement, the implementation of a single