试论新颁布的《会计法》对我国改革和发展的重要意义

随着我国经济体制改革的进一步深化,对外开放的日益扩大和社会主义市场经济的蓬勃发展,我们对会计工作提出了许多新的要求,而原有的《会计法》,已经不能适应这些要求,必须做一些重大修改。1999年10月31日,第九届全国人大常委会第十二次会议审议通过了重新修订的《会计法》,并于2000年7月1日起实施.新《会计法》的实施是新时期加强我国会计法制建设,促进会计工作更好地为经济改革与发展服务的重大举措,它对于规范会计行为,保证会计资料的真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义经济秩序都具有极为重要的意义。

With the deep development of economic system reformation and the prosperity of socialist market economy. It appears many new requirements to accounting. But the old Accounting Law can't adapt to those requirements and should be made some important modification. On October 31, 1999. new Accounting Law was discussed and passed through which has come into effect on July 1,2000. The enforcement of new Accounting Law is very important steps which cans strength the construction of accounting law in the new period and promote the reformation and development of economy;it has a very important significance to regulate accounting action. Ensure the veracity and complement of accounting information, strength economic and financial administration. Improve economy efficiency and safeguard the economic order.