新《会计法》鲜明地体现了“规范会计行为，保证会计资料真实、完整”的立法宗旨，以及建立健全会计监督体系。新增内容有：关于财务会计报告的目的；关于会计基本要素的确认；关于担保等或有事项的披露要求；关于会计处理方法；关于禁止做假账行为的规定；关于对中介机构的审 The new “Accounting Law” clearly embodies the legislative objective of “regulating accounting behavior and ensuring that accounting information is true and complete”, and establishing and perfecting the accounting supervision system. The new content includes: the purpose of the financial accounting report; the confirmation of the basic elements of accounting; the disclosure requirements regarding guarantees and other contingencies; the accounting treatment method; the provisions on the prohibition of making false accounts; the examination of intermediaries