文章阐述了会计法律责任的内涵,分析了会计法律责任认定存在的缺陷,并针对性的提出了增强会计法律责任的若干措施,认为只有普及法律知识,强化单位负责人及会计人员的法律责任,建立和完善单位内部控制制度,设立会计法律监督机构,强化对会计人员法律责任的监督,才能更好地做好会计工作。 The article elaborates the connotation of legal liability of accounting, analyzes the shortcomings of the legal liability of accounting, and puts forward some measures to enhance accounting legal liability in a targeted manner. It holds that only by popularizing legal knowledge, strengthening the legal responsibility of unit chief and accounting staff, Only by establishing and perfecting the internal control system of units, setting up the legal supervision institution of accounting, and strengthening the supervision over the legal responsibilities of accountants, can we do a better job of accounting work.