会计工作是经济管理工作的重要基础。以法律手段治理整顿会计秩序,保证会计资料的真实完整,是世纪之交管理工作的重点。1999年10月31日第九届全国人大常委会第十二次会议再次修订通过的《中华人民共和国会计法》已于今年7月1日正式实施,从法律角度遏制和解决当前会计信息严重失实的问题是本次修订的主要宗旨。新修订的《会计法》与原来的《会计 Accounting work is an important foundation for economic management. The legal means to rectify the accounting order, to ensure that the accounting information is true and complete, is the focus of the turn of the century management. On October 31, 1999, the Accounting Law of the People’s Republic of China, once again revised and adopted at the twelfth meeting of the Ninth National People’s Congress Standing Committee, was put into effect on July 1 this year to contain and resolve the serious misconduct in current accounting information from a legal point of view The issue is the main purpose of this revision. The newly revised “Accounting Law” and the original "accounting