浅谈《会计法》的修订

The Probe of Accounting Law's Revision

《会计法》的修订是我国会计改革的一件大事。修订后的《会计法》强化了单位负责人对会计工作的责任 ,在会计记帐规则方面作了许多完善性的修订 ,进一步明确了会计监督的基本关系 ,细化了会计核算方面的规定 。

The revision of Accounting Law is a great event in the accounting reform of our country. The revised Accounting Law strengthens the responsibility of the director of a unit for accounting job and makes a lot of perfected revision in accounting rules of keeping account. Furthermore it clarifies the regulation of accounting, and at last, it will bring about important effect on the reforms of economics and accounting in our country.