《会计法》规定了会计机构、会计人员两大基本任务:一是进行会计核算,二是实行会计监督;规定了会计机构、会计人员的主要职责是:按照本法有关规定进行会计核算、实行会计监督;拟定办理会计事务的具体办法;参与拟定经济计划、业务计划,考核、分析预算、财务计划的执行情况;办理其他会计事务.这样的规定,使会计基本任务的内容有了全国统一的明确规范,也使会计人员在完成上述基本任务中能够有法可依. 《会计法》对会计基本任务和主要职责所作的规定,不同于在会计制度和会计工作 The Accounting Law stipulates two basic tasks of accounting institutions and accounting personnel: one is to carry out accounting and the other is to carry out accounting supervision. The main responsibilities of accounting institutions and accountants are to conduct accounting according to the relevant provisions of this Law, Accounting supervision; formulate specific measures for handling accounting affairs; participate in the formulation of economic plans, business plans, examinations, analysis of the budget, the implementation of financial plans; for other accounting services. Such provisions make the basic tasks of accounting a unified national Clear norms, but also to accountants in the completion of the above basic tasks can be law-based. “Accounting Law” on the accounting basic tasks and responsibilities of the provisions, different from the accounting system and accounting work