《中华人民共和国会计法》（以下简称《会计法》）是我国会计法律体系的基本法，它以现实经济生活领域的会计关系为基本调整对象。在社会主义市场经济体制下，会计关系对整个经济关系起着重要作用。从表面意义上讲，会计单纯是经济活动过程中物质运动的价值记载，但其实质却不 Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”) is the basic law of the legal system of accounting in our country. It takes the accounting relationship in the real economic life as the basic object of adjustment. Under the socialist market economy, accounting relations play an important role in the overall economic relationship. In a superficial sense, accounting is purely a memoir of material movement in the course of economic activity, but its essence is not