《会计法》自1985年制定并颁布实施以来,经过1993年小修和1999年大修,至今已31年。为适应市场在资源配置中起决定性作用和社会高度信息化发展的新环境,《会计法》的修改将再次启动。作为一名法律人,尤其是作为一名会计法学教育工作者,笔者对社会本位思想指导下的《会计法》修改提出以下建议。一、坚持《会计法》修改中的社会本位指导思想会计工作的社会性包含两方面的意思:一是与会计的技术性相比,会计的 Since the enactment and promulgation of the Accounting Law in 1985, it has been 31 years since the minor repairs in 1993 and overhauls in 1999. In order to meet the new environment where the market plays a decisive role in the allocation of resources and the development of highly informatized society, the revision of the Accounting Law will start again. As a legal person, especially as an accounting law education worker, the author puts forward the following suggestions on the revision of “Accounting Law” under the guidance of social standard thought. First, adhere to the “Accounting Law” to amend the guidelines of the social standard Accounting work of the social contains two meanings: First, compared with the technical accounting, accounting