新修订的《会计法》对于整顿经济秩序 ,遏制信息失真起到了重要作用。但其本身还存在着概念界定不清 ,法律竞合性等问题。因此 ,国家有关部门应对其不断完善 ,严格界定“会计信息真实、完整”的含义、完善会计管理体制、协调法律规定 ,以使《会计法》的作用充分发挥。 The newly revised “Accounting Law” plays an important role in rectifying the economic order and curbing the distortion of information. However, there are still some problems such as unclear concepts, legal competing issues and so on. Therefore, relevant departments of the state should make continuous improvements to it, strictly define the meaning of “truthfulness and completeness of accounting information”, improve the accounting management system and coordinate legal provisions so that the role of “accounting law” can be brought into full play.