新 《会计法》已于七月一日起正式实施。如何保证新《会计法》的贯彻落实 ,新旧规范标准的顺利衔接 ,法律责任的明确划分 ,是每一个会计人员面临的现实问题。因此 ,为正确地鉴定现行会计核算的真实性 ,会计信息的准确性和完整性 ,解决好新旧《会计法》实施中的衔接问题 ,笔者认 The new Accounting Law came into effect on July 1. How to ensure the implementation of the new “Accounting Law”, the smooth connection of the old and the new norms and standards, and the clear division of legal responsibilities are the practical problems that every accountant faces. Therefore, in order to correctly identify the authenticity of the current accounting, the accuracy and completeness of the accounting information, and to solve the problem of convergence in the implementation of the new Accounting Law,