新的《会计法》从今年7月1日起正式实施了。其立法宗旨“为了规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序”,与原《会计法》的“为了规范和加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用”相比 The new “Accounting Law” came into force on July 1 this year. Its purpose is to “regulate the accounting practices, to ensure that the accounting information is true and complete, to strengthen economic management and financial management, improve economic efficiency and maintain the order of the socialist market economy,” and the original “Accounting Law” in order to regulate and strengthen accounting, Protect accountants in exercising their functions and powers in accordance with the law, and giving full play to their role in maintaining the order of the socialist market economy, strengthening economic management and enhancing economic efficiency