新的会计法已经由全国人大通过，并将于明年７月１日开始 实施。同现行会计法相比，新会计法明确和完善了记帐规则，强 调会计监督，同时加大处罚力度，全面规范会计行为。新会计法 非常重视会计监督在规范会计行为、提高会计信息质量上的重 要作用。它确定了包括单位监督、社 The new accounting law has been passed by the National People’s Congress and will be implemented on July 1 next year. Compared with the current accounting law, the new accounting law clarifies and perfects the accounting rules, emphasizes accounting supervision, at the same time increases the punishment and fully regulate the accounting behavior. The new accounting law attaches great importance to accounting supervision in regulating accounting practices, improve the quality of accounting information on the important role. It is determined to include unit supervision, agency