修订后的《会计法》第二十八条第二款规定:“会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项,有权拒绝办理或者按照职权予以纠正。”对于“违反本法和国家统一的会计制度规定的会计事项”,《会计法》未做明确的规定, Article 2, paragraph 2, of the revised Accounting Law stipulates: “Accounting institutions and accounting personnel shall have the power to refuse or correct their accounting matters in violation of the provisions of this Law and the unified national accounting system.” “Accounting matters in violation of the provisions of this Law and the unified national accounting system,” “Accounting Law” has not made a clear provision,