《会计法》是我国经济法规体系和财政法规体系的重要组成部分 ,是会计工作的根本大法。新《会计法》的出台 ,是世纪之交的一次重大举措 ,标志着我国会计法制建设从此进入了一个新的时期。一、新《会计法》是经济体制改革深化的必然产物朱基总理在九届全国人民代表大会第三次 “Accounting Law” is an important part of China’s economic laws and regulations system and financial laws and regulations system, and is the fundamental law of accounting work. The introduction of the new “Accounting Law” is a major move at the turn of the century, marking a new period in the construction of China’s accounting legal system. First, the new “Accounting Law” is the inevitable outcome of the deepening of the reform of the economic system. Premier Zhu Rongji made the third appearance at the Ninth National People’s Congress