《会计法》是会计工作应遵循的基本法律。随着客观环境的变化,《会计法》所涉及的内容、范围和作用渐渐显现出它的局限性和不足。因此,笔者认为,需对现行《会计法》进行修订,在监管体制、监管权限、处罚力度等方面进一步完善,为会计监管提供坚实的法律保障。(一)构建以财政为主导的会计综合监管体制修订的《会计法》要明确政府各监管部门的职责权限范围,理顺不同执法部门之间的关系,解决各部门权责不清、职能重叠交叉的问题。因此,应从实际 “Accounting Law” is the basic law to be followed in accounting work. With the change of the objective environment, the content, scope and function of “Accounting Law” gradually show its limitations and deficiencies. Therefore, I believe that it is necessary to amend the existing “Accounting Law” and further improve the regulatory system, regulatory authority and penalties so as to provide a solid legal guarantee for the accounting supervision. (1) To establish a “accounting law” that revises the overall accounting supervision system under the guidance of the financial sector It is necessary to clarify the scope of the powers and responsibilities of various regulatory departments of the government, streamline the relations among different law enforcement departments, resolve unclear responsibilities and responsibilities of various departments, and overlap in functions Cross the question. Therefore, should be from the actual