《会计法》实施的突出倾向及其治理设想──写在《会计法》实施十周年之际左爱萍一、重定性轻定量《会计法》对会计工作的合法与非法规定了明确的界限，但对违法行为的处罚缺乏量的标准，譬如：情节严重应是什么样的违法行为，严重后果是指哪些责任行为，重大损失应是何等... Prominent Tendency of the Implementation of the Accounting Law and Its Administrative Assumption──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── , But the penalties for violations of the lack of standards, such as: the circumstances should be serious what kind of illegal acts, what are the serious consequences of what the responsibility behavior, what the loss should be ...