新 《会计法》的颁布 ,标志着我国会计界进入了一个新的里程碑。这是因为 ,无论在理论上 ,还是在实践上 ,新《会计法》都实现了重大进步。具体表现在六个方面 :一、单位负责人由共同责任主体变为第一责任主体。修改前的《会计法》规定 ,单位负责人、会计机构负责人和其他会计人 The promulgation of the new Accounting Law marks a new milestone for China’s accounting profession. This is because significant progress has been made in the new Accounting Law both in theory and in practice. Specific performance in six areas: First, the unit responsible person from the responsibility to become the first responsibility of the main body. The “Accounting Law” before the amendment stipulates that the head of the unit, the head of the accounting department and other accountants