《中华人民共和国会计法》从1995年1月21日颁布。1993年12月29日和1999年10月31日经过了两次修改，其原因是会计环境所致。随着国家改革开放的深入，市场经济的建立，国有企业改革速度加快，非国有经济的迅速发展，金融市场的完善和壮大，经济管理对会计工作的要求也在逐步改变 The Accounting Law of the People’s Republic of China was promulgated on January 21, 1995. Two changes were made on December 29, 1993 and October 31, 1999 due to the accounting environment. With the deepening of China’s reform and opening up and the establishment of a market economy, the reform of state-owned enterprises has accelerated. The rapid development of non-state-owned economy, the improvement and expansion of financial markets, and the requirements of economic management on accounting have gradually changed