《中华人民共和国会计法》(简称《会计法》)已实施四年了。随着经济体制改革和法制建设的深入发展,促使我们必须从法制建设的高度来全面认识《会计法》;而在贯彻执行《会计法》的过程中仍出现的“无法可依”、“有法不依”、“违法不究”之现象,也给我们提出了一个怎样完善会计法制体系,使会计工作真正制度化、法律化,使会计真正发挥管理经济的作用问题。本文拟就会计法制建设中的立法、执法与守法三个问题作一反思,向大家求教。 The Accounting Law of the People’s Republic of China (the “Accounting Law”) has been implemented for four years. With the deepening development of the reform of the economic system and the construction of the legal system, we must fully understand the “Accounting Law” from the perspective of building a legal system. However, “unsustainable” and “unmanifiable” still exist in the process of implementing the “Accounting Law” Law does not depend on “and” law does not investigate "phenomenon, but also to us put forward a how to improve the accounting legal system, the accounting work truly institutionalized and legalized so that accounting truly play the role of economic management. This article intends to make a reflection on the three issues of legislation, law enforcement and law-abiding in the construction of accounting legal system and ask everybody for advice.