《会计法》实施几年来,总的讲结束了会计工作无法可依的局面,对加强会计工作起到了积极的作用;从法律的严肃性和权威性来讲,理应是有法可依、执法必严、违法必究,但几年来的实践证明,由于法律条文自身缺乏其规范性和强制性,加上其他的原因,因而一直处于有法难依、执法难严、违 In the past few years since the implementation of the “Accounting Law”, the situation that accounting work has been unable to be completed has been concluded. This has played an active role in strengthening accounting work. From the seriousness and authority of the law, it should be law-based and law-abiding Must be strict, the law must be investigated, but practice over the past few years have proved that due to the legal provisions of their lack of normative and mandatory, coupled with other reasons, which has been in a dilemma,