随着我国经济的发展，经济管理的需要，第九届全国人民代表大会常务委员会第十二次会议重新修订了《会计法》，它是我国会计工作和会计法制建设的一件大事，对规范会计行为，保证会计资料真实、完整，加强经济管理和财务管理，提高经济效益，维护社会主义市场经济秩序，都有重 With the development of our economy and the need of economic management, the 12th meeting of the Standing Committee of the Ninth National People’s Congress has revised the “Accounting Law”, which is a major event in the accounting work and legal system construction in our country. Accounting behavior, to ensure that the accounting information is true and complete, strengthen economic management and financial management, improve economic efficiency and maintain the order of the socialist market economy, have heavy