１９９９年１０月３１日第九届全国人大常委会第十二次会议通过了《中华人民共和国会计法》（以下简称《会计法》）,自２０００年７月１日起施行。贯彻实施《会计法》,对于规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序, On October 31, 1999, the Twelfth Meeting of the Ninth National People’s Congress passed the Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) and came into force on July 1, 2000. The implementation of the “Accounting Law” is of great significance in regulating accounting practices, ensuring the authenticity and completeness of accounting information, strengthening economic management and financial management, raising economic efficiency, safeguarding the order of the socialist market economy,