1985年5月颁布施行的《会计法》,是会计立法的里程碑,它肯定了会计工作的地位和作用,规定了会计事务的处理原则和规范,也明确了执法的范围。执行会计法,对维护国家财政制度和财经纪律、保护公共财产的安全完整、保证会计人员职权不受侵犯、促进经济体制改革的顺利发展、提高经 The “Accounting Law” promulgated in May 1985 is a milestone in accounting legislation. It affirms the status and role of accounting work, stipulates the principles and norms of accounting treatment, and defines the scope of law enforcement. The implementation of accounting law, the maintenance of the state financial system and financial discipline, to protect the safety of public property integrity, to ensure that accounting staff positions are not violated, and promote the smooth development of economic restructuring, improve the economy