随着社会主义市场经济的逐步完善 ,我国已先后颁布了一系列会计法规和制度 ,如何随之规范已成为会计界和有关部门探讨的焦点 ,新的《会计法》为解决这一难题提供了法律保证。一、新《会计法》对会计资料的真实性和完整性作出了严格要求会计资料的真实、准确、完整是会计工作的 With the gradual improvement of the socialist market economy, China has promulgated a series of accounting rules and regulations, and how to follow the norms has become the focus of the accounting profession and relevant departments to explore the new “Accounting Law” to solve this problem provided Legal guarantee. First, the new “Accounting Law” on the authenticity and integrity of accounting information has made strict requirements Accounting information is true, accurate and complete accounting work