近几年来，会计法的修订在大陆会计改革和会计法规体系中，一直占有重要的地 位。本文从两岸会计法的立法模式、适用对象、会计工作的主管部门、会计制度、会计人员管 理、会计监督、会计犯罪及处罚等方面进行比较研究，实事求是地比较它们的异同。增加两岸 对彼此间会计法的了解和认识，加强对大陆会计法的修订和完善，尽快形成自己的体系，是本 文研究之主要目的。 In recent years, the revision of accounting law has always occupied an important position in the system of accounting reform and accounting in mainland China. This article compares and contrasts the similarities and differences of legislation of cross-strait accounting law from the aspects of legislative mode, applicable object, competent department of accounting work, accounting system, accountant management, accounting supervision, accounting crime and punishment. It is the main purpose of this study to increase understanding and understanding of the two sides of the Taiwan Strait on accounting law and to strengthen the revision and perfection of the Mainland’s accounting law so as to form our own system as soon as possible.