修订后的《会计法》（以下简称《会计法》正式实施,无疑是我国经济生活中的一件大事。《会计法》对于一些重要问题,诸如会计行为责任主体、会计职业的规范化发展、三位一体的会计监督以及对会计违法乱纪的法律惩治等,给予了十分清晰的界定,对于解决当前普遍存在的会计秩序混乱? The revised “Accounting Law” (hereinafter referred to as the “Accounting Law” is undoubtedly the economic life of our country is undoubtedly a major event. “Accounting Law” for some important issues, such as the main body of accounting behavior, the accounting profession’s standardized development, the Trinity The accounting supervision as well as the legal punishment of accounting irregularities and so on, gave a very clear definition of the accounting system for solving the current widespread chaos?