当前会计信息质量日益低下 ,防治会计信息失真已到了刻不容缓的地步 ,这次新修订的《会计法》为保证会计信息质量 ,遏制造假 ,在以下几个方面实现了重大突破 :①强化了单位负责人的责任 ;②完善了会计核算制度 ;③强化了会计监督职能 ;④加强了对会计人员的管理 ;⑤加大了对违法会计行为的惩治力度 At present, the quality of accounting information is getting lower and the distortion of accounting information is prevented. The newly revised Accounting Law has made major breakthroughs in the following aspects in order to ensure the quality of accounting information and prevent counterfeiting. People’s responsibility; ② improve the accounting system; ③ strengthen the accounting supervision function; ④ strengthen the accounting staff management; ⑤ increased penalties for illegal accounting behavior