经九届十二次全国人大常委会通过的《会计法》从 7月始正式实施。《会计法》第二十七条明确规定“各单位应当建立、健全本单位的内部会计监督制度” ,这一条规定是新增的。尽管在 1 985年和 1 993年颁布的《会计法》也有会计监督的条文 ,但专门对企事业提出在本单位内部要建立 The “Accounting Law” passed by the 12th NPC Standing Committee of the Ninth National People’s Congress was officially implemented from July. Article 27 of the Accounting Law clearly stipulates that “all units shall establish and perfect the internal accounting supervision system of their own units,” and this provision is new. Although the “Accounting Law” promulgated in 1985 and 1993 also provided for accounting supervision, it specifically proposed to establish enterprises and institutions within their own units