九 届全国人大常委会第十二次会议讨论通过了《中华人民共和国会计法》修订案 ,这次会计法修订使我国会计管理的人文思想得到了质的升华。具体表现在以下九个方面 :一、立法宗旨发生了根本变化。新《会计法》把立法宗旨规定为四个方面 :一是规范会计行为 ,明确了会计立法的首要 The twelfth meeting of the Standing Committee of the Ninth National People’s Congress discussed and adopted the amendment of the Accounting Law of the People’s Republic of China. This amendment of the accounting law has sublimated the humanistic thinking in our country’s accounting management. Specific performance in the following nine aspects: First, the fundamental purpose of the legislative changes. The new “Accounting Law” to the legislative purpose is defined as four aspects: First, standardize accounting practices, clear accounting legislation foremost