改进和完善《会计法》若干问题的探讨
摘要: 本文认为现行《会计法》虽然在1些方面取得了了非常好的效果，但时隔7年之后，新的经济形势和新的执法经验又给《会计法》提出了新的要求，现行《会计法》需要改进和完善。本文首先阐述了现行《会计法》的主要特点，它包括：突出地规范了会计行为、强调了单位负责人的会计责任、充实了会计核算的内容、完善了会计监督机制、加强了会计人员的管理、细化了法律责任的'内容等方面。接着又阐述了修改《会计法》的必要性，其原因是：会计监督软弱、立法思路不统1, 执法部门不够明确、《会计法》设定的法律责任名不副实。然后又论述了改进和完善我国《会计法》若干问题的设想：对《会计法》整体修订的设想、关于会计职能的设想、关于会计责任的设想、关于执法部门的设想、关于法律责任的设想及关于《会计法》与会计制度的关系。
关键词：《会计法》;会计责任;会计制度
Certain discussions about the Improvement and consummation of "Fiscal law"
Abstract: This article reveals that although "Fiscal law" presently has obtained the extremely good effect in some aspects, after when separates for 7 years, the new economical situation and the new law enforcement experience gave "Fiscal law" to propose the new request, present "Fiscal law" needed the fresh blood pouring into. This article first elaborated the main characteristic of present "Fiscal law", it includes: Prominently the accountant’s behavior standard, emphasized their responsibility, enriched the accounting content, consummated accountant’s supervised mechanism, strengthens accountant personnels management, has thin melted legal liability aspect and soon content. And then I elaborated the necessity of the modification on “Fiscal law”. The reasons are that accountants’ system is weak，and the accountancy work is not so strict. Followed was revolving the function of accounting, the responsibility of accounting, the law enforcement department, legal liability, fiscal law and accounting system aspect and so on to elaborate how to consummate several questions which our country "Fiscal law" needed to study.
Keywords: fiscal law; accounting responsibility; accounting system;
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