第九届全国人大常委会第十二次会议通过了新修改的《会计法》,自 2 0 0 0年7月 1日起施行。这是完善我国会计法津制度 ,促进会计改革与发展的重要措施。以法律手段治理整顿会计秩序 ,保证会计资料的真实、完整 ,是世纪之交的会计管理工作的一项重要内容。一、修订实施《会计法 The twelfth meeting of the Ninth National People’s Congress passed the newly revised Accounting Law, which came into force on July 1, 2000. This is an important measure to perfect the legal system of accounting in our country and promote accounting reform and development. To rectify the accounting order by legal means and ensure the authenticity and completeness of the accounting information is an important part of the accounting management at the turn of the century. First, amend the implementation of "Accounting Law