《中华人民共和国会计法》1985年颁布实施以来,对规范和加强会计工作,促进经济建设发挥过重要作用。随着我国改革开放不断深入和社会主义市场经济进一步发展,会计涉及的范围相应扩大,业务处理日趋复杂,对会计信息披露的时效、范围、质量的要求越来越高。同时,由于监督机制不健全,会计工作也面临一 Since the enactment of the “Accounting Law of the People’s Republic of China” in 1985, it has played an important role in regulating and strengthening the accounting work and promoting economic construction. With the deepening of China’s reform and opening up and the further development of the socialist market economy, the scope of accounting has expanded correspondingly and the business processing has become more and more complicated. The requirements on the limitation, scope and quality of accounting information disclosure have become higher and higher. At the same time, due to the imperfect supervision mechanism, accounting work also faces one