新《会计法》立法宗旨明确 ,强调会计信息的真实性、可比性和有用性 ,贯穿“会计监督”这条红线 ,突出了单位负责人的“保证”责任 ,加重了违法的惩治力度。这些年来 ,假账、假表、假证、假往来、假损益、假资产盛行 ,数字出官 ,假会计信息成了某些人官运亨通发财致富的最佳途? The new “Accounting Law” has clear legislative purposes and emphasizes the authenticity, comparability and usefulness of the accounting information. It highlights the “guarantee” responsibility of the person in charge of the unit of accounting and runs the red line of “accounting supervision”, aggravating the punishment of illegal activities. Over the years, fake accounts, fake watches, counterfeit cards, fake transactions, falsified profits, the prevalence of false assets, the number of magistrates and fake accounting information have become the best ways for some people to prosper.