新《会计法》以法律的形式阐释了市场经济条件下会计所应反映和监督的基本内容 ,明确界定了会计主体应承担的责任和义务 ,力求保护会计信息使用者的合法权益。具体体现在以下几个方面。●立法宗旨充分地反映了会计的基本任务总则说明了制定会计法的根本目的 ,其一是规范会计行 The new “Accounting Law” expounds the basic content that accounting should reflect and supervise under the condition of market economy in the form of law, clearly defines the responsibility and obligation the accounting entity should undertake, and seeks to protect the legitimate rights and interests of users of accounting information. Specifically reflected in the following areas. ● The purpose of the legislation fully reflects the basic tasks of accounting General rules illustrate the basic purpose of accounting law, one is to regulate accounting firms