自２０００年７月１日起实施修订后的《会计法》以来，财政部先后制定了一系列行政法规和规章，为加大会计监督力度提供了充分的执法依据。然而，在行政执法与司法实践中还存在一些问题，需要认真研究。一、缺乏对虚假会计信息的法律认定尽管在《证券法》、《公司法》、《注册 Since July 1, 2000 since the implementation of the revised “Accounting Law”, the Ministry of Finance has formulated a series of administrative rules and regulations, in order to increase the intensity of accounting supervision provides a sufficient basis for law enforcement. However, there are still some problems in the administrative law enforcement and judicial practice that need careful study. First, the lack of legal recognition of false accounting information Although the “Securities Law”, “Company Law”, "registration