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一、新《会计法》颁布的历史背景及现实意义《会计法》自1985年颁布实施以来,特别是1993年修改并重新颁布后,对强化会计法制,规范会计行为,促进企业改革,维护社会经济秩序取得了显著成效。但是,随着改革开放的不断深入和社会主义市场经济的进一步确立,对会计工作和会计法制建设
I. The Historical Background and Practical Significance of the New Accounting Law Since the enactment of the Accounting Law in 1985, especially after it was revised and re-enacted in 1993, it is necessary to strengthen the legal system of accounting, regulate accounting practices, promote the reform of enterprises, and safeguard the society The economic order has achieved remarkable results. However, with the continuous deepening of reform and opening up and the further establishment of a socialist market economy, the work on accounting and the construction of accounting legal system