第九届全国人大常委会第十二次会议通过了修订的《会计法》，将于２０００年７月１日起施行。这是我国会计工作和会计法制建设乃至整个经济生活的一件大事。 《会计法》自１９８５年发布实施以来，特别是１９９３年修订并重新发布之后，对规范和加强会计工作，维护社会经济秩序 The twelfth meeting of the Ninth National People’s Congress passed the revised Accounting Law and will come into force on July 1, 2000. This is a major event in our country’s accounting work and the construction of the legal system of accounting as well as the entire economic life. Since the “Accounting Law” was promulgated in 1985, especially since it was revised and re-issued in 1993, it has made great efforts to standardize and strengthen accounting work and maintain the social and economic order