近年来,针对会计工作中存在的信息不实,会计基础工作薄弱等问题,一些省市相继颁布了关于会计工作的法规,虽然名称不一,但大都由各省人大常委会颁布,属于具有法律效力的地方性会计法规。笔者建议,在新《会计法》颁布实施之后,应对地方性会计 In recent years, in view of the problems in the accounting work, such as the inaccurate information and the weak foundation of the accounting work, some provinces and municipalities successively promulgated laws and regulations on accounting work. Although the names vary, most of them are promulgated by the provincial people’s congresses and are legally binding Local accounting regulations. The author suggests that in the new “Accounting Law” promulgated and implemented after the response to local accounting