第二次修订的《中华人民共和国会计法》是于1999年10月31日经第五届全国人大常委会第十三次全会通过的，它将于今年7月1日起实施。这是我国会计工作和会计法制建设中的一件大事。对于规范会计行为，建立和健全正常的会计秩序，保证会计资料真实、完整，充分发挥会计职能作用， The Second Amendment to the Accounting Law of the People’s Republic of China was passed by the Thirteenth Plenary Session of the Fifth National People’s Congress on October 31, 1999 and will come into force on July 1 this year. This is a major event in the construction of accounting work and accounting legal system in our country. For normative accounting behavior, establish and improve the normal accounting order, to ensure that accounting information is true and complete, give full play to the role of accounting functions,