新《会计法》的修订和发布施行,是我国经济生活和法制建设中的一件大事。它是社会主义市场经济健康发展的重要保障,是加强廉政建设、反腐败的重要内容,是建立现代企业制度的重要基础,是规范会计行为、提高会计信息质量、保证会计资料真实与完整的法律依据,是加强经济和财务管理、提 The revision and promulgation of the new “Accounting Law” is a major event in the construction of our economic life and legal system. It is an important guarantee for the healthy development of the socialist market economy. It is an important part of strengthening the building of an honest and clean government and fighting corruption. It is also an important foundation for establishing a modern enterprise system. It is a law that regulates accounting behavior, enhances the quality of accounting information, and ensures that accounting information is true and complete. Basis is to strengthen economic and financial management, mention