第九届全国人民代表大会常务委员会第十二次会议通过了经修订的《中华人民共和国会计法》（以下简称《会计法》），自２０００年７月１日起施行。这次对《会计法》的再次修订是社会主义市场经济发展的需要，也是针对多年来会计工作发展不断出现的一些问题而加以修订的。新《会 The Twelfth Session of the Standing Committee of the Ninth National People’s Congress passed the Revised Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law), which came into force on July 1, 2000. This revision of the Accounting Law is necessary for the development of the socialist market economy and is also revised in the light of the problems that have arisen in the accounting work over the years. New "will