新修订的《中华人民共和国会计法》已经全国人大常委会第十二次会议审议通过,并将于2000年7月1日起施行。这是我国加强会计法制建设的重大举措。对于规范会计行为,保证会计资料的真实、完整,发挥会计工作在经济管理工作中的作用,维护社会主义市场经济秩序,具有重要意义。我国会计法制定于1985年。1985年的会计法在很大程度上体现的是传统经济体制的要求。在我国经济体制转向社会主义市场经济后,需要从法律上对会计工作按照社会主义市场经济的要求加以调整和完善。于是八届全国 The newly revised “Accounting Law of the People’s Republic of China” has been examined and adopted by the 12th NPC Standing Committee and will come into force on July 1, 2000. This is a major move for our country to strengthen the legal system of accounting. It is of great significance to standardize accounting behavior, to ensure the authenticity and completeness of accounting information, to give full play to the role of accounting work in economic management and to safeguard the order of the socialist market economy. China’s accounting law was enacted in 1985. The accounting law of 1985 to a large extent reflects the requirements of the traditional economic system. After China’s economic system turns to a socialist market economy, it is necessary to make legal adjustments and improvements to the accounting work in accordance with the requirements of the socialist market economy. So Eighth National