新《会计法》不久将在全国正式施行,这对于规范会计行为,提高会计信息质量,更有效地发挥会计在经济建设中的作用,具有非常重要的意义。1.新《会计法》强调保证会计资料的真实完整性。在市场经济条件下,会计工作或会计行为,不仅是企业经营管理的一部分,不仅关系到投资人、债权人以及与企业有经济往 The new “Accounting Law” will be formally implemented throughout the country. This is of great significance in regulating accounting practices, improving the quality of accounting information, and more effectively bringing into play the role of accounting in economic construction. 1. The new Accounting Law emphasizes the true integrity of accounting information. Under the conditions of a market economy, accounting work or accounting is not only a part of the operation and management of an enterprise. It is not only related to investors, creditors,