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新的《会计法》从2000年7月1日正式实施。国家此次修订《会计法》,其根本目的就是为了治理愈演愈烈的会计信息失真的问题。新《会计法》中,涉及真实性的规定26条占50％,涉及合法性的条款16条占30.8％,两项合计共占80.8％,较原《会计法》中两项合计占50％的比例显著提高,要求更明确,内容更翔实,具体,操作性更强。 新《会计法》通过设定单位负责人为本单位会计行为的责任主体、规范会计核算、增强会计监督和加大对违反会计法的行为的打击力度等几个方面来谋求根治会计信息失真的目的。
The new “Accounting Law” from July 1, 2000 came into effect. The national revision of the “Accounting Law”, its fundamental purpose is to control the increasing problem of accounting information distortion. The new “Accounting Law”, the provisions relating to the authenticity of 26 accounted for 50% of the legality of Article 16 accounted for 30.8%, the two together accounted for 80.8%, compared with the original “Accounting Law” accounted for 50% The proportion of significantly increased demand for more clear, more informative, specific, more operational. The new “Accounting Law” seeks to achieve the goal of eradicating accounting information distortion by setting the responsible person of the unit as the main body of accountability of the unit’s accounting practices, standardizing accounting, strengthening accounting supervision and cracking down the acts that violate the accounting law .