近几年,有些地区和单位的财会工作秩序比较混乱,偷税漏税、虚报亏损、乱挤成本、私设小金库、截留挪用资金、乱发奖金实物、行贿受贿等违纪违法行为时有发生。在违纪违法的人中既有财会人员,也有单位领导;既有法盲,也有相当数量的知法犯法者。现在我们虽然基本解决了会计立法问题,但还没有将会计执法与守法完全深入贯彻到实际工作中去,有法不依、执法不严的 In recent years, in some areas and units, the order of accounting work has been rather chaotic. Tax evasion, false reporting losses, indiscriminate squeeze costs, small private coffers, misappropriation of funds, in-kind bonuses, bribery and other violations have occurred from time to time. Among the people who break the law and discipline, they have both financial and personnel personnel as well as unit leaders; they have both legal and legal means and a considerable number of law-breaking offenders. Now that although we have basically solved the problem of accounting legislation, we have not thoroughly implemented the law enforcement and law enforcement in our actual work.