新的《中华人民共和国会计法》(以下简称会计法)和《山东省实施(中华人民共和国会计法)办法》(以下简称实施办法)的正式实施,为国有企业依法建立完善财务管理机制,进一步规范经营者和会计人员的行为,严禁会计数据弄虚作假,提高会计信息质量,提供了 The formal implementation of the new Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) and the Measures for the Implementation of the Accounting Law of the People’s Republic of China (hereinafter referred to as the Measures for the Implementation of the Law of the People’s Republic of China) (hereinafter referred to as the Measures for Implementation), further set up a sound financial management mechanism for state-owned enterprises according to law Standardize the behavior of managers and accountants, forbid accounting data to make mistakes, improve the quality of accounting information, provided