《会计法》的修订是我国会计改革的一件大事。修订后的《会计法》强化了单位负责人对会计工作的责任 ,在会计记帐规则方面作了许多完善性的修订 ,进一步明确了会计监督的基本关系 ,细化了会计核算方面的规定 ,将对我国的经济改革与会计改革产生重要影响 The revision of “Accounting Law” is a major event in accounting reform in our country. The revised “Accounting Law” has strengthened the responsibility of the person in charge of accounting work on the accounting work, made many perfect amendments in the accounting bookkeeping rules, further clarified the basic relationship between accounting supervision, refined the accounting rules and regulations, Will have an important influence on our country’s economic reform and accounting reform