《会计法》的贯彻执行,主要依靠各单位全体人员加强法制观念,提高遵纪守法的自觉性。但是光靠这一点还不够,还要讲法律责任,还必须辅之以强制的手段来保证《会计法》的执行。坚持立法、守法、执法的有机统一,做到有法必依,执法必严,违法必究,才能维护《会计法》的权威。法律责任是指做了某种违反《会计法》行为的人,应该强制其承担一定的法律上的义务。法律责任包括 The implementation of the “Accounting Law” mainly relies on the strengthening of the concept of the legal system by all staff in all units to raise awareness of compliance with laws and regulations. However, this alone is not enough, but also to talk about legal responsibility, but also must be accompanied by coercive means to ensure the implementation of “Accounting Law.” Adhere to the organic unity of lawmaking, law-abiding and law-enforcement, so as to be law-based, law-enforcement must be strict and law-abiding must be upheld in order to safeguard the authority of the Accounting Law. Legal liability means that someone who has done something contrary to the “Accounting Law” should be forced to bear certain legal obligations. Legal responsibilities include