新《会计法》于2000年7月1日在我国正式施行,这对于规范会计行为,提高会计信息质量。有效的发挥会计工作的经济管理作用有着重要的意义。新《会计法》的实施,是为适应国内经济形式变化及经营管理体制改革、扩大国际间的经济交流而采取的一项重大举措,标志着我国会计制度建设进入了一个新的历史时期,是建国以来会计立法史上一件划时代的大事。 The new “Accounting Law” on July 1, 2000 formally implemented in our country, which regulate the accounting practices, improve the quality of accounting information. Effectively play an economic role of accounting management has an important significance. The implementation of the new “Accounting Law” is a major measure taken to adapt to the changes in the domestic economic form and the reform of the management system, and to expand international economic exchanges. This indicates that the establishment of China’s accounting system has entered a new historical period and is Since the Founding of PRC Accounting History of a landmark event.