新《会计法》以崭新的会计立法格局出现在我们面前，并将于今年７月１日起施行。它使我们清楚地看到，我国的会计立法已进入一个新的历史阶段，已与社会主义市场经济的基本要求相适应。其主要标志体现在会计核算的规范化、会计监督的制度化和会计责任的法律化等方面。新《会计 The new “Accounting Law” with a new pattern of accounting legislation appears in front of us and will come into effect July 1 this year. It makes us clearly see that our country’s accounting legislation has entered a new historical stage and has been adapted to the basic requirements of a socialist market economy. The main sign is reflected in the standardization of accounting, the institutionalization of accounting supervision and legal responsibility of accounting and so on. New "accounting