《会计法》是会计工作的根本大法 ,它与会计准则等其他会计法律、法规、规章相互配合、相互协调 ,形成了比较齐备、有机的会计规范体系。《会计法》的修订必然会对会计准则产生重大影响。作为有关会计核算和财务报告规范的会计准则 ,是修订后《会计法》第二章会计核算 “、第三 The ”Accounting Law“ is the fundamental law of accounting work. It interacts and harmonizes with other accounting laws, regulations and rules such as accounting standards to form a comparatively complete and organic system of accounting norms. The revision of the Accounting Law will inevitably have a significant impact on the accounting standards. As the accounting standards for accounting and financial reporting standards, is the revised ”Accounting Law“ Chapter II accounting ”, third