《会计法》自 1 993年修改并发布实施以来 ,在加强会计工作 ,发挥会计职能作用等方面取得了一定成效。但是会计工作在不断改革与发展中 ,逐步出现了一些问题。主要表现在 :假账泛滥 ,会计信息失真问题日益严重 :单位负责人违法干预会计工作 ;会计人员的执法环境差 ,会计监督严? Since the revision and promulgation of the Accounting Law in 1993, some achievements have been made in strengthening the accounting work and giving full play to its accounting functions. However, some problems have gradually emerged in the continuous reform and development of accounting work. Mainly manifested in: flooding of fake accounts, accounting information distortion problem is more serious: the unit responsible for the illegal intervention in accounting work; accounting personnel enforcement environment is poor, strict accounting supervision?