《会计法》的修订和发布 ,不但是我国会计工作和会计法制建设的一件大事 ,而且对我国的经济体制改革和国民经济的快速发展将产生十分深远的意义和作用。笔者经过对修订前后的《会计法》进行了认真学习对比研究后认为 ,第二次修订后的《会计法》主要有八个方面的重大变化 ,其具 The revision and publication of the Accounting Law not only serve as a major event in the accounting work and legal system construction in our country, but also have far-reaching significance and impact on the economic restructuring and the rapid development of the national economy in our country. The author after careful study of the “Accounting Law” before and after the revision of a comparative study that the second revision of the “Accounting Law” has major changes in eight areas, with its