新修订的《中华人民共和国会计法》已于2000年7月1日起施行。此次会计法修订的中心思想就是要保证会计信息的事实、完整。而事实上,每一项经济活动从其预算,发生到会计记录,从计划部门,生产部门、销售部门、储运部门再到财务部门,光靠财务部门的会计核算和管理是不可能全面保证本单位会计信息的真实、完整。为此新修订的会计法明 The newly revised “Accounting Law of the People’s Republic of China” came into force on July 1, 2000. The amendment to the accounting law is to ensure that the central idea of ​​accounting information, complete. As a matter of fact, it is impossible to fully guarantee the economic activities of every economic activity from its budget and its occurrence to its accounting records, from the planning department, the production department, the sales department, the storage and transportation department to the finance department. The unit accounting information is true and complete. For this newly revised accounting method