会计工作是财政、财务和整个经济工作的基础。经济越发展、改革越深入 ,会计工作越重要。《中华人民共和国会计法》 (以下简称《会计法》)是规范会计工作的根本大法 ,也是规范经济活动秩序的重要法律。重新修订的《会计法》 ,总结了近二十年来经济体制改革的经验 ,适应了社会主 Accounting work is the foundation of financial, financial and economic work. The more economic development, the more thorough the reform, the more important the accounting work. The Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”) is the fundamental law for regulating accounting work and is also an important law regulating the order of economic activity. The revised “Accounting Law” summarizes the experience of economic system reform in the past two decades and adapts to the socialism