业内人士评论:《深圳特区企业会计准则》套用了《会计法》中的“法律责任”条款,这种“套用”,不过是一些“写了行不通、说了做不到”的套话而已,既不符合国际会计惯例,又混淆了对“人”对“事”界限。纵观国际会计标准与各国会计准则,都是对“事”的规定,而非对“人”的制裁 (对人另有立法)。尽管这种做法是出于某些同志的好心,但留下这条“四不像”的尾巴,是与特区会计(准则)走向世界的目标相悖的。我国《会计法》是以“会计代表国家”为立法根据的,它作为计划经济的会计模式具有中国特色,实行8年来, Insiders Comments: “Shenzhen Special Zone Enterprise Accounting Standards,” the “Accounting Law” in the “legal liability” clause, this “apply”, but some “did not work, said that can not do” the set of words, It is not in line with international accounting practices, but also confused the “people” on “things” boundaries. Looking at both international accounting standards and national accounting standards, they are all provisions on “things,” not sanctions on “people.” Although this approach is based on the kindness of some comrades, leaving this tail of “four different looks” is contrary to the goal of the SEZs accounting (guidelines) going to the world. China’s “Accounting Law” is based on “accounting represents the country” as its basis. As an accounting mode of planned economy, it has Chinese characteristics. In the eight years since its implementation,