《中华人民共和国会计法》 (以下简称新会计法 )的颁布与施行是我国会计工作和会计法制建设的一件大事 ,对规范会计行为 ,保证会计资料真实、完整 ,加强经济和财务管理 ,提高经济效益 ,维护社会主义市场经济秩序 ,有着重要的现实意义。《会计法》自从 1 985年全国人大常委会第 The promulgation and implementation of the “Accounting Law of the People’s Republic of China” (hereinafter referred to as the “New Accounting Law”) is a major event in the accounting work and legal system construction in our country. It regulates the accounting behavior and guarantees the truthfulness and completeness of the accounting information and the enhancement of economic and financial management Economic benefits and maintaining the order of the socialist market economy have important practical significance. “Accounting Law” since 1985, the Standing Committee of the National People’s Congress