改進(jìn)和完善《會(huì)計(jì)法》若干問題的探討
摘要: 本文認(rèn)為現(xiàn)行《會(huì)計(jì)法》雖然在1些方面取得了了非常好的效果，但時(shí)隔7年之后，新的經(jīng)濟(jì)形勢(shì)和新的執(zhí)法經(jīng)驗(yàn)又給《會(huì)計(jì)法》提出了新的要求，現(xiàn)行《會(huì)計(jì)法》需要改進(jìn)和完善。本文首先闡述了現(xiàn)行《會(huì)計(jì)法》的主要特點(diǎn)，它包括：突出地規(guī)范了會(huì)計(jì)行為、強(qiáng)調(diào)了單位負(fù)責(zé)人的會(huì)計(jì)責(zé)任、充實(shí)了會(huì)計(jì)核算的內(nèi)容、完善了會(huì)計(jì)監(jiān)督機(jī)制、加強(qiáng)了會(huì)計(jì)人員的管理、細(xì)化了法律責(zé)任的'內(nèi)容等方面。接著又闡述了修改《會(huì)計(jì)法》的必要性，其原因是：會(huì)計(jì)監(jiān)督軟弱、立法思路不統(tǒng)1, 執(zhí)法部門不夠明確、《會(huì)計(jì)法》設(shè)定的法律責(zé)任名不副實(shí)。然后又論述了改進(jìn)和完善我國《會(huì)計(jì)法》若干問題的設(shè)想：對(duì)《會(huì)計(jì)法》整體修訂的設(shè)想、關(guān)于會(huì)計(jì)職能的設(shè)想、關(guān)于會(huì)計(jì)責(zé)任的設(shè)想、關(guān)于執(zhí)法部門的設(shè)想、關(guān)于法律責(zé)任的設(shè)想及關(guān)于《會(huì)計(jì)法》與會(huì)計(jì)制度的關(guān)系。
關(guān)鍵詞：《會(huì)計(jì)法》;會(huì)計(jì)責(zé)任;會(huì)計(jì)制度
Certain discussions about the Improvement and consummation of "Fiscal law"
Abstract: This article reveals that although "Fiscal law" presently has obtained the extremely good effect in some aspects, after when separates for 7 years, the new economical situation and the new law enforcement experience gave "Fiscal law" to propose the new request, present "Fiscal law" needed the fresh blood pouring into. This article first elaborated the main characteristic of present "Fiscal law", it includes: Prominently the accountant’s behavior standard, emphasized their responsibility, enriched the accounting content, consummated accountant’s supervised mechanism, strengthens accountant personnels management, has thin melted legal liability aspect and soon content. And then I elaborated the necessity of the modification on “Fiscal law”. The reasons are that accountants’ system is weak，and the accountancy work is not so strict. Followed was revolving the function of accounting, the responsibility of accounting, the law enforcement department, legal liability, fiscal law and accounting system aspect and so on to elaborate how to consummate several questions which our country "Fiscal law" needed to study.
Keywords: fiscal law; accounting responsibility; accounting system;
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