《会计法》颁布已经整整十年了。随着社会主义市场经济的建立和发展,适应深化改革开放的客观要求,1993年12月29日第八届全国人民代表大会常务委员会第五次会议审议通过了《关于修改〈中华人民共和国会计法〉的决定》,据此,对《会计法》进行了修改。进而又颁布了《注册会计师法》。加上《总会计师条例》和企业《两则》、《两制》的颁布实施,在我国基本形成了以《会计法》为核心的会计 It has been ten years since the Accounting Law was promulgated. With the establishment and development of the socialist market economy and the objective requirements of deepening the reform and opening up, the Fifth Session of the Standing Committee of the Eighth National People’s Congress on December 29, 1993 reviewed and approved the “Decision on Amending the Accounting Law of the People’s Republic of China Based on this, the Accounting Law was amended. And then promulgated the ”Certified Public Accountants Act.“ In addition, with the enactment and implementation of the ”Chief Accountant Ordinance“ and the ”two systems“ and ”two systems“ of enterprises, the accounting centering on the ”Accounting Law" has basically taken shape in China