随着社会主义市场经济体制的逐步建立与完善 ,传统会计管理体制带来的弊端日益显现 ,从这两年的《会计法》执法大检查情况看 ,单位法人随意撤换会计人员的事件时有发生。长此以往 ,势必会弱化会计监督 ,导致国家和集体的利益受损 ,进而败坏党风和社会风气 ,破坏党群、干群关系 With the gradual establishment and improvement of the socialist market economic system, the malpractices brought by the traditional accounting management system have become increasingly apparent. Judging from the large-scale enforcement of the “Accounting Law” in the past two years, occasional dismissal of accounting personnel by legal entities . If things are done in the long run, it will inevitably weaken the supervision of accounting, cause the interests of the state and the collective to be weakened, and further undermine the party’s work ethic and social norms, undermine the relations between the party and the masses and between cadres and the masses