第一章　总　　则　本章是关于《会计法》的立法宗旨、适用范围以及贯穿整个《会计法》的基本原则和会计工作管理体制的规定。这些规定,对会计行为既有具体的法律约束力,又有总的指导作用。对于正确理解和贯彻新《会计法》也有重要的实际意义。第一条　为了规范会计行为,保证会 Chapter I General Provisions This chapter is about the legislative purpose of the Accounting Law, the scope of application, and the basic principles throughout the “Accounting Law” and the accounting work management system. These provisions have specific legal binding on accounting behavior, but also the overall guiding role. For the correct understanding and implementation of the new “Accounting Law” also has important practical significance. Article 1 In order to regulate accounting practices, guaranty meetings will be held