为了规范和加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用经九届全国人大常委会第十二次会议修订通过《中华人民共和国会计法》(以下简称《会计法》),从2000年7月1日起颁布实施,至今已经实施五年。贯彻 In order to standardize and strengthen accounting work, to ensure that accountants exercise their functions and powers in accordance with the law, to bring into full play the role of accounting work in maintaining the order of the socialist market economy, strengthening economic management and improving economic efficiency, as revised and approved at the Twelfth Meeting of the Ninth NPC Standing Committee, People’s Republic of China Accounting Law “(hereinafter referred to as” Accounting Law "), promulgated from July 1, 2000 onwards, has been implemented for five years. implement