新会计法的公布与实施 ,是我国会计工作和会计法制建设的一件大事。它对于规范会计行为 ,建立健全会计工作秩序 ,保证会计信息质量 ,充分发挥会计职能作用 ,保障社会主义经济体制改革的顺利进行 ,维护社会主义市场经济秩序 ,都将产生重要的影响。与原会计法相比较 ,新会计法在 The promulgation and implementation of the new accounting law is a major event in the construction of accounting work and accounting legal system in our country. It will have a significant impact on regulating accounting practices, establishing and perfecting the accounting work order, ensuring the quality of accounting information, giving full play to the role of accounting functions, ensuring the smooth progress of the socialist economic system reform and maintaining the order of the socialist market economy. Compared with the original accounting method, the new accounting method in