《会计法》自1985年颁布实施以来取得了一定成效,但一些方面仍不尽人意。近年的财务、税收大检查和审计的结果都表明,违纪金额一年比一年大,请客送礼、偷税漏税、截留挪用、乱摊成本、滥发奖金实物等违纪现象在一些企业单位频频发生。这种状况已经并且正在使国家利益遭受损失。造成这种状况的原因固然很多,但其中与《会计法》的不够完善有一定关 Since the enactment of the Accounting Law in 1985, some achievements have been made, but some aspects are still unsatisfactory. In recent years, the results of large-scale tax inspections and audits have shown that the number of disciplinary offenses has been increasing year by year. Some cases such as courtesy gifts, tax evasion, misappropriation of trafficked vehicles, costs of indiscriminate sharing, indiscriminate payment of bonuses in kind, etc. have frequently taken place in some enterprises and institutions. This situation has caused and is causing a loss of national interest. Although there are many reasons for this situation, some of them are related to the imperfection of the “Accounting Law”