今年7月1日,新修订的《会计法》正式实施。修订后的《会计法》在有效保障会计工作秩序、强化会计监督、制止会计领域的造假行为,进一步提高会计信息质量,实现十五大提出的跨世纪发展的宏伟目标,完善社会主义市场机制上具有重要的意义。1 确保会计资料真实、完整,明确 单位负责人的责任 确保会计资料真实、完整是对会计工作的基本要求。现行《会计法》对此规定得过于原则和笼统,可操作性较差,而 July 1 this year, the newly revised “Accounting Law” came into effect. The revised “Accounting Law” effectively safeguards the order of accounting work, strengthens accounting supervision, stops counterfeiting in the field of accounting, further improves the quality of accounting information, realizes the grand goal of cross-century development proposed by the 15th National Congress, and improves the socialist market mechanism It is of great significance. 1 to ensure that the accounting information is true and complete, a clear responsibility of the unit responsible to ensure that the accounting information is true and complete is the basic requirements of the accounting work. The current “Accounting Law” is too presumptive and general in its provisions, which is not practicable