《会计法》颁布五年来,为加强会计工作提供了法律保障,发挥了积极作用,但在执行中的软化程度已趋向不可忽略的地步。从“治热整乱”的实质来看,牵连到会计工作上的问题很多。诸如基本建设过热,集团消费过猛,侵吞国家收入,挤占成本费用,开支无度等。这一切都必然涉及到财会工作。所以说经济环境的热,经济秩序的乱与执行《会计法》软化是密切相关的。《会计法》执行软化的原因很多,概括起来主要是四轻四重,轻重倒置。 In the five years since the enactment of the Accounting Law, it has provided a legal guarantee for strengthening accounting work and played a positive role. However, the degree of softening in implementation has tended to be negligible. From the essence of “heat treatment and disorderly”, there are many problems implicating the accounting work. Such as overheating of infrastructure, over-consumption by the group, embezzlement of state revenues, cost-sharing and other expenses. All this necessarily involves the accounting work. Therefore, the economic environment, the chaos of the economic order and the implementation of the “Accounting Law” is closely related to the softening. There are many reasons for the implementation of the “Accounting Law” to soften up. Generally speaking, it is mainly four light and four heavy, inverted in weight.