当前 ,会计工作中存在的有法不依、秩序混乱、信息失真等问题 ,虽然与原有法律制度的约束力不够有关系 ,但行政执法不力也是重要原因之一。因此 ,贯彻实施新《会计法》,执法监管工作必须到位。一、执法必严必须克服三种观念新《会计法》规定 ,财政部门管理会计工作 ,负责对《会 At present, the problems existing in the accounting work, such as disregard of law, disorder of order and distortion of information, are not necessarily related to the binding force of the original legal system. However, ineffective administrative law enforcement is also one of the important reasons. Therefore, the implementation of the new “Accounting Law”, law enforcement supervision must be in place. First, the law enforcement must be strict to overcome the three concepts The new “Accounting Law” provides that the financial sector management accounting, responsible for the "will