2000年7月1日,修订后的《中华人民共和国会计法》(以下简称《会计法》)正式实施,为行政事业单位的财务管理和财务执业人员提供了新的法律保障。然而实施多年以来,各级行政事业单位在执行《会计法》方面是否落到了实处,答案不置可否。本文就当前行政事业单位财务执业环境的现状分析问题,进而提出解决对策。 On July 1, 2000, the revised “People’s Republic of China Accounting Law” (hereinafter referred to as “Accounting Law”) was formally implemented, providing a new legal guarantee for the financial management and financial practitioners in administrative institutions. However, over the years since the implementation of the “Accounting Law” at all levels of administrative units have come true, the answer is non-repute. This article analyzes the current status quo of the financial business environment of administrative units, and then proposes solutions.