《中华人民共和国会计法》(下称《会计法》)自１９８５年颁布实施以来 ,使我国的会计工作从一般行政管理步入法制管理的轨道。１９９９年又作了修订 ,并于２０００年７月１日起施行。现就新旧《会计法》作以下比较。１．明确立法宗旨从原《会计法》的“加强会计工作 ,保障会计 Since the enactment of the “Accounting Law of the People’s Republic of China” (hereinafter referred to as “Accounting Law”) in 1985, China’s accounting work has been stepping into the track of legal administration from the general administration. It was revised in 1999 and came into force on July 1, 2000. Now on the old and new “Accounting Law” for the following comparison. 1. Clear legislative purpose From the original “Accounting Law” to "strengthen accounting work, protect accounting