“规范会计行为 ,保证会计资料真实、完整”是新《会计法》首项的立法宗旨。所谓会计行为 ,主要是指对企事业单位的经济业务活动进行确认、计量、记录和报告的行为 ,以及保证这些会计活动能正常运作、质量管理和监督的工作过程。新《会计法》之所以要运用立法形式来规范会计行 “Standardize accounting practices and ensure that accounting information is true and complete” is the legislative purpose of the first “new accounting law”. The so-called accounting behavior, mainly refers to the business activities of enterprises and institutions to confirm, measure, record and report behavior, and to ensure that these accounting activities can be normal operation, quality management and supervision of the work process. The reason why the new “Accounting Law” is to regulate the accounting firms in the form of legislation