谈会计法的再修订与会计法实施细则的出台

会计法对我国社会主义市场经济可持续发展起到了保驾护航作用。然而,该法对以地方基层政府为会计单位的会计主体实施的财经违法行为的控制明显不力,出现了会计法法律责任的落空现象。应该考虑再次对会计法进行必要的修订,并出台会计法的实施细则,明确规定政府负责人会计负责制度,政府财会工作准入制度,政府财会人员抵制、检举制度,政府财会人员保护制度等项法律制度。

Reamendment of Accounting Law and the Enactment of Detailed Rules for the Implementation of Accounting Law

Accounting law serves as an escort in the sustaining development of the socialist marketing economy in China. However, the law does not have sufficient power to control the financial illegal acts committed by the accounting subjects of the local governments, and the legal responsibilities in the accounting law cannot be enforced. The proper amendment of the accounting law should be considered and the detailed rules for accounting law be enacted. The relevant legal institutions shall be expressly prescribed such as the governmental directors or accountant responsible system, admittance system of governmental financial work, governmental financial personnel resistance, impeachment system, and the protection system of governmental financial personnel.