１９９３年对《会计法》作了一次修改。此次修改《会计法》任务艰巨，直接关系到落实依法治国的大政方针。因为会计工作是加强经济管理的基础工作，会计监督是会计工作的生命力，会计监督是国家法律赋予会计人员的职权。 我们认为，我国最高立法机关人大常委会早在１９８５年颁 In 1993, the Accounting Law was amended. The difficult task of amending the “Accounting Law” this time is directly related to the major policy of implementing the principle of governing the country according to law. Because accounting work is to strengthen the basic work of economic management, accounting supervision is the vitality of accounting work, accounting supervision is the state law empower accounting staff. We think that the NPC Standing Committee of the highest legislative body in our country was proclaimed as early as 1985