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新《会计法》实施至今已五年多了。在实施过程中面临着以下问题:对真实、完整未作明确界定;财政部门与其他部门的执法权发生冲突;各单位、各环节缺乏配合;有法不依、执法不严。针对这些问题,可采取以下措施:进一步完善会计法律体系;努力完善和认真执行各方面的制度,提高各有关人员的素质;建立有效的权力监督机制,倡导廉洁的党风和社会风气。
The new “Accounting Law” has been implemented for more than five years. In the process of implementation, the following problems are faced: no definite definition of reality and completeness; the conflicts between the financial departments and other departments in the enforcement of laws and regulations; the lack of coordination among various units and links; the lack of compliance with laws and lax enforcement. In response to these problems, we can take the following measures: Further improve the legal system of accounting; strive to perfect and conscientiously implement all aspects of the system to enhance the quality of all relevant personnel; establish an effective power supervision mechanism and advocate a clean party style and a social atmosphere.