摘要:會計(jì)工作是經(jīng)濟(jì)管理工作的重要基礎(chǔ)。我國一直重視會計(jì)工作,自1985年制定《會計(jì)法》以來,對我國會計(jì)工作發(fā)揮了積極作用,促進(jìn)了我國會計(jì)現(xiàn)代化進(jìn)程。

　　　會計(jì)工作從微觀角度看是市場經(jīng)濟(jì)微觀主體--企業(yè)在投融資，企業(yè)購并、企業(yè)上市等經(jīng)濟(jì)活動(dòng)中，通過會計(jì)這門商業(yè)語言的展示，給投資者，債權(quán)人、政府管理部門、潛在受眾一個(gè)認(rèn)識和解讀企業(yè)發(fā)展的工具。會計(jì)法律責(zé)任主要是指編造和提供虛假會計(jì)信息或稱會計(jì)造假的責(zé)任。它是會計(jì)行為主體必須嚴(yán)守的底線,是法制與道德規(guī)范內(nèi)在聯(lián)系性的統(tǒng)一體。 不少單位及工作人員，尤其是會計(jì)人員在會計(jì)法律責(zé)任的認(rèn)識上存在不少誤區(qū)，以致于在處理會計(jì)事務(wù)過程中缺乏應(yīng)有的責(zé)任意識，工作偏差、錯(cuò)漏現(xiàn)象較多。改進(jìn)會計(jì)法律責(zé)任的認(rèn)識，明確會計(jì)法律責(zé)任的承擔(dān)，對于會計(jì)信息質(zhì)量的提高有很大的裨益。

關(guān)鍵詞：會計(jì)工作，法律責(zé)任，會計(jì)法律制度

Abstract:A new enterprise system, an inevitable requirement for the establishment of its adapting ideas and methods of accounting systems; the other hand, the development of accounting theory itself a new enterprise system will also promote the establishment and improvement. With the gradual perfection of the modern enterprise system and the further development of market economy, great changes have taken place in accounting work, expanding the scope of accounting, business processes are becoming increasingly complex, investors, creditors and the public disclosure of accounting information such as aging , scope and quality have become increasingly demanding. Modern enterprise system, how to strengthen accounting oversight has become the focus of lively discussion on the accounting profession. Article on the status of the accounting oversight and supervision of the modern enterprise system and the relationship between accounting are described, explained to strengthen accounting oversight and the importance, highlighted the modern enterprise system to strengthen accounting oversight measures.

Keywords: New Enterprise System  ,Status,  Relations  Strategies

 我國正在進(jìn)行的經(jīng)濟(jì)體制改革，其基本立足點(diǎn)就是培育和發(fā)展統(tǒng)一、開放、平等競爭、規(guī)章健全、秩序井然、功能完備和運(yùn)轉(zhuǎn)靈活的社會主義市場經(jīng)濟(jì)體系，這就意味著社會主義市場經(jīng)濟(jì)與傳統(tǒng)的計(jì)劃經(jīng)濟(jì)有著本質(zhì)上的區(qū)別。會計(jì)工作涉及到社會經(jīng)濟(jì)工作的方方面面，與經(jīng)濟(jì)發(fā)展緊密相連，經(jīng)濟(jì)越發(fā)展會計(jì)工作就越蓖要．我圍新頒布的《會計(jì)法》，針對我國日前經(jīng)濟(jì)形勢特點(diǎn)．對于會計(jì)的法律責(zé)任進(jìn)行了修改和完善．以保證總體的會計(jì)信息質(zhì)量有所提高。但在實(shí)施過程中．一部分會計(jì)人員對于會計(jì)法律責(zé)任的認(rèn)識還存在一定的誤區(qū)，會計(jì)人員在實(shí)際工作中的法律責(zé)任意不夠強(qiáng)，違法行為的處罰缺乏有力的保障機(jī)制。因此要強(qiáng)化會計(jì)法律責(zé)任意識，以確保會計(jì)工作高效、有序完成。