以法律手段治理整顿会计秩序,保证会计资料的真实、完整,是世纪之交的会计管理工作的重点。九届全国人大再次修订《会计法》是会计法制建设的一件大事。新修订的《会计法》充分体现了规范会计行为,保证会计信息质量的立法宗旨;突出了单位负责人对本单位会计工作和会计资料真实 The legal means to rectify the accounting order to ensure that the accounting information is true and complete, is the focus of accounting management at the turn of the century. The revision of the “Accounting Law” by the Ninth National People’s Congress once again is a major event in the construction of the legal system for accounting. The newly revised “Accounting Law” fully reflects the norms of accounting behavior, to ensure the quality of accounting information, the purpose of the legislation; highlighting the units responsible for accounting and accounting units of this unit true