《会计法》的颁布和《会计规则》的实施,对于完善会计核算方法,加强会计检查监督,规范会计基础工作起到了积极的推动作用。随着市场经济体制改革的逐步深化,会计管理工作仍存在一些不尽如人意的地方和不容忽视的难点问题,应当引起高度重视。一、当前会计管理的难点1.执行制度不严。制度是实现财务保障有力的保证,建立健全财务法规制度和依据法规制度办事是新形势下军事斗争准备对财务管理的基本要求。当前,会计管理工作中还存在一些有章不循、违规操作的现象。一是资金存储不够规范。办理定期存款风 The promulgation of “Accounting Law” and the implementation of “Accounting Rules” have played a positive role in improving accounting methods, strengthening accounting inspection and supervision, and standardizing accounting basis. With the gradual deepening of the reform of the market economy system, there are still some unsatisfactory places in the management of accounting and difficult issues that can not be ignored, which deserves our attention. First, the current difficulties in accounting management 1. Implementation system is not strict. The system is a powerful guarantee for financial security. Establishing and perfecting the financial laws and regulations and acting according to laws and regulations are the basic requirements for financial management prepared for military struggle in the new situation. At present, there are still some unscrupulous and illegal operations in accounting management. First, the storage of funds is not standardized. For regular deposit wind