随着市场经济的发展，会计环境发生着巨大的变化，会计工作的范围也在不断扩展，会计信息的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》已不适应市场经济发展的需要，尤其是近几年来会计职能弱化、会计基础薄弱、会计信息严重失真，已经干扰了正常的社 With the development of market economy, the accounting environment has undergone tremendous changes, and the scope of accounting work is also constantly expanding. The users of accounting information are also increasingly demanding the disclosure of accounting information. The “Accounting Law” revised in 1993 has not met the needs of the development of the market economy. In particular, in recent years, the weakening of accounting functions, weak accounting foundation and serious distortion of accounting information have disturbed the normal operation of the social