随着市场经济的发展,会计工作的范围也在不断扩展,经济业务的会计处理日趋复杂,会计信息使用者对会计信息披露的要求也越来越高。１９９３年修订的《会计法》已不能适应市场经济发展的需要。尤其是近几年,会计信息失真现象愈演愈烈,要求修订《会计法》,以加强会计监督,明确会计 With the development of market economy, the scope of accounting work is also expanding. The accounting treatment of economic business is becoming more and more complicated. The users of accounting information are also demanding more and more information disclosure. The “Accounting Law” revised in 1993 can no longer meet the needs of market economy development. Especially in recent years, the phenomenon of accounting information distortion intensified, requiring the revision of “Accounting Law” to strengthen accounting supervision, clear accounting