新《会计法》有三个明确规定。其一、明确规定两个必须一个不得。各单位必须依照《会计法》办理会计事务 ;各单位必须根据实际发生的经济事项办理会计事务 ;各单位不得以虚假的事项、资料办理会计事务。其二、明确规定单位负责人对本单位的会计行为负责。与往不同 ,原《会计法 The new “Accounting Law” has three clearly defined. First, it is clearly stipulated that two must not be one. All units must handle accounting affairs in accordance with the Accounting Law; all units must handle accounting affairs according to the actual economic events; and all units must not handle accounting affairs with false matters and data. Second, it is clearly stipulated that the person in charge of the unit is responsible for the accounting activities of the unit. Different from the original, "the accounting law