一、当前存在的若干会计法律问题１．现行法规中重视行政及刑事的处罚，轻视民事处罚。我国的经济体制原从计划经济中脱胎而来，现有的法规还是体现了较多的计划经济色彩，即往往比较重视行政及刑事的法律处罚，而轻视民事法律关系的调节。例如，在《证券法》中，用了很大篇幅 First, the current existence of a number of accounting legal issues 1. The current laws and regulations attach great importance to administrative and criminal penalties, contempt civil penalties. The original economic system of our country was born from the planned economy. The existing laws and regulations still reflect more planned economy, that is, they tend to pay more attention to administrative and criminal penalties while neglect the regulation of civil legal relations. For example, in the Securities Law, a lot of space is spent