新《会计法》细化了会计核算的法律依 据。 １．对会计凭证的出具和接受细化。对原 始凭证两方面要求，一是接受单位必须按规 定进行审核，对不真实、不合法的原始凭证不 予接受，并向单位领导人报告；对记载不正 确、不完整的原始凭证予以退回，并按会计制 度的规定更正、补充 The new “Accounting Law” refined the legal basis for accounting. 1. The issuance and acceptance of accounting documents detailed. The two requirements of the original certificate, first, the receiving unit must be audited in accordance with the provisions of the untrue, illegal original vouchers will not be accepted, and report to the unit leaders; not correct, incomplete original voucher to be returned, And according to the provisions of the accounting system correction, supplement