会计执法与执法障碍  

Accounting Law Enforcement and Obstacles

作　　者：王翠萍[1] 

机构地区：[1]山西省大同市委办公厅,山西大同037004

出　　处：《山西大同大学学报（社会科学版）》2008年第4期23-24,共2页Journal of Shanxi Datong University(Social Science Edition)

摘　　要：《中华人民共和国会计法》的颁布与实施,是我国会计立法取得的重大成果,标志着我国会计工作己步入社会主义法制化的新时期。而每一部法律、法规的颁布与实施都会遇到各种障碍,发现许多新的问题,这就需要我们在执法的过程中不断强化法制意识,逐步完善法制体系,以促进整个社会的法制化进程。＂People＇s Republic of China Accoounting Law＂-, the promulgation and implementation of Chinese accounting legislation is a major achievement and signifies that Chinese accounting of the socialist legal system has entered a new period, However, each of the promulgation and implementation of laws and regulations meet all kinds of obstacles and find many new problems.This requires ua to enhance the legal awareness continuously in the process of law enforcement and gradually perfect the legal system, in order to promote the legal process in the whole society.

关 键 词：会计法 会计执法 执法障碍 

分 类 号：D922.26[政治法律—经济法学]