新《会计法》为确保会计资料真实、完整，采取了“控”和“罚”的规范措施以维护方方面面的利益不受虚假会计信息的损害。从正面分析，其立法宗旨立意明确，逻辑严密。但反过来审视，一旦受虚假信息欺骗使各方受损时，除了对当事单位、当事人作出处罚，又如何来补偿受害者利益 In order to ensure the truthfulness and completeness of accounting information, the new “Accounting Law” has adopted the normative measures of “control” and “penalty” to safeguard the interests of all parties from the false accounting information. From a positive analysis, its legislative purpose is clear and logical. However, in the meantime, once the parties are weighed by the false information, they will not only punish the parties and the parties but also compensate the victims’ interests