《会计法》是我国会计工作的根本大法 ,是各单位会计行为的最高准则。它自1985年发布实施以来 ,在强化会计法制、规范会计工作、维护社会经济秩序、充分发挥会计职能等方面取得了显著成效。但随着改革开放的不断深入和社会主义市场经济的进一步发展 ,我国社会经济环境发生了很 “Accounting Law” is the fundamental law of accounting work in our country, is the highest standard of accounting behavior of all units. Since its promulgation in 1985, it has made remarkable achievements in strengthening the legal system of accounting, regulating accounting work, maintaining social and economic order and giving full play to its accounting functions. However, with the continuous deepening of reform and opening up and the further development of the socialist market economy, the socio-economic environment in our country has taken a very