通过全国税收、财务、物价大检查,发现《会计法》贯彻落实较好的单位,基本上属守法户;《会计法》贯彻落实不好的单位,违纪问题就多。违反财经纪律主要表现在会计核算和会计监督没有按《会计法》的规定去办。为什么会计核算和会计监督这个《会计法》的核心难于落实好呢?这里有财会人员业务素质低的问题,有本位主义思想的问题,但最关键的是权大于法的思想在作怪。有些单位领导把扩大自主权与遵纪守法对立起来,认为改革扩权就可不守规矩,不讲法制,不讲纪律。这是当前《会计法》难 Through the national tax, finance, price inspection, found that “Accounting Law” to implement a better unit, basically abide by the law; “Accounting Law” to implement bad units, disciplinary problems. Violation of financial discipline mainly in accounting and accounting supervision did not follow the “Accounting Law” to do. Why accounting and accounting supervision of the “accounting” is difficult to implement the core of it? There is a low professional quality of accounting personnel issues, there is the problem of the fundamentalist thinking, but the most critical is the idea of ​​power is greater than the law at play. Some unit leaders oppose the expansion of autonomy and compliance with laws and regulations. They think that reform and expansion of power can not abide by the rules, do not speak of the rule of law and do not speak of discipline. This is the current “accounting law” difficult