摘要: 本文認為現行《會計法》雖然在1些方面取得了了非常好的效果，但時隔7年之後，新的經濟形勢和新的執法經驗又給《會計法》提出了新的要求，現行《會計法》需要改進和完善。本文首先闡述了現行《會計法》的主要特點，它包括：突出地規範了會計行為、強調了單位負責人的會計責任、充實了會計核算的內容、完善了會計監督機制、加強了會計人員的管理、細化了法律責任的'內容等方面。接著又闡述了修改《會計法》的必要性，其原因是：會計監督軟弱、立法思路不統1, 執法部門不夠明確、《會計法》設定的法律責任名不副實。然後又論述了改進和完善我國《會計法》若干問題的設想：對《會計法》整體修訂的設想、關於會計職能的設想、關於會計責任的設想、關於執法部門的設想、關於法律責任的設想及關於《會計法》與會計制度的關係。
關鍵詞：《會計法》;會計責任;會計制度
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;