１９８５年，新中国颁发了第一部《会计法》。这部《会计法》起草历时５年，前后易稿２０次，颁发后在保障会计人员依法行使职权、维护财经法纪、保护社会主义公共财产等方面发挥了重要作用。１９９３年，根据形势发展以及新颁发的《两则》、《两制》，我国《会计法》作了第一 In 1985, New China issued the first “Accounting Law.” The “Accounting Law” was drafted lasted for 5 years, before and after the easy manuscript 20 times, after the issuance of accountants in ensuring the exercise of their powers according to law, safeguarding financial and economic laws and regulations, to protect socialist public property has played an important role. In 1993, according to the development of the situation and the newly issued “two” and “two systems,” China’s “Accounting Law” made the first