1985年1月,第六届全国人民代表大会常务委员会第九次会议通过的《中华人民共和国会计法》,是我国会计史上的第一个法律。它改变了我国会计工作长期无法可依的状况。为会计核算、会计监督的规范化、制度化、标准化提供了法律依据。《会计法》是一个专业法,它与其他的专业法相配套,组成了我国经济法律体系,保护和推动着我国国民经济的发展。 In January 1985, the Accounting Law of the People’s Republic of China adopted by the Ninth Session of the Standing Committee of the Sixth National People’s Congress was the first law in the history of accounting in our country. It has changed the status of China’s accounting work can not be long-term. For accounting, accounting supervision of the standardization, institutionalization, standardization provides a legal basis. The Accounting Law is a professional law that complements other professional laws and forms the legal system of our economy to protect and promote the development of our national economy.