《会计法》的核心,是发挥会计核算和会计监督的职能,加强经济管理,合理使用资金,提高经济效益. 在会计核算方面,《会计法》规定了会计核算必须遵守的五项基本原则:首先是会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整,并符合会计制度的规定.这条原则是保证会计核算的质量,是《会计法》要解决的核心问题之一.其次是会计机构必须对原始凭证进行审核,并根据经过审核的原始凭证编制记帐凭证.第三是会计机构根据经过审核的原始凭证和记帐 The core of the Accounting Law is to give full play to the functions of accounting and accounting supervision, strengthen economic management, make reasonable use of funds and improve economic efficiency.In the aspect of accounting, the Accounting Law stipulates the five basic principles that accounting must abide by: First of all, the accounting vouchers, accounting books, financial statements and other accounting information must be true, accurate and complete, and in accordance with the provisions of the accounting system. This principle is to ensure the quality of accounting is the core of the “Accounting Law” to be resolved One is followed by the accounting firm must review the original certificate, and according to the audit of the original voucher prepared vouchers.Accounting institutions based on the audit of the original voucher and accounting