The Research Of Some Problems And Countermeasures In The Practice Of Accounting Law

Since it come out in 1985, the Accounting Law regulars the behavior of account in the departments of government and the enterprises. The Accounting Law has made outstanding contributions to the socialist modernization of our country. Although it has been emended twice, the Accounting Law can't adapt to the requirements of the development of the economy. It still has some problems in the implement. Among them the most outstanding problem is that (1)the lack of the supervise in accounting, (2)the faulty of the control from interior,(3) the principals don't according to the law, (4)the accounts play the ambivalent part in the organization, (5)the lack of civil responsibilities. On the basis of referring to a lot of literature, this paper tries to put forward some countermeasures through comparing the Law of Accounting of our country with other countries'.Because the principals respond to the behavior of the organizations, they can instigate the accounts and even can control the accounts to disobey the laws, the statutes and the system of Accounting. In the frame of the Accounting Law, the accounts are employed by the organizations, and they are restricted by the principals. The paper points out that in the organizations which were supported by the finance the Accountings can be accredited by the government, and in other organizations the accounts can be commissioned by the Accounting companies. So the accounts can break away from the embarrassed conditions. In order to prove the control from interior, the organizations must design an organic system, which includes the controlling environment, the evaluation of risk, the behavior of controlling, the Management Information System, the audit from interior, the intendance from exterior and the accounts. Because there are only the administrative responsibilities and the criminal responsibilities, the legal rights of the stakeholders can't be protected effectively. The paper put forward the concept of consummating the civil responsibilities. The writer adopts the Offence Deducting Principle to distribute the civil responsibilities.