【摘要】 随着社会经济的发展 ,原有《会计法》的缺陷日益显露 ,1999年 10月 ,我国再次对《会计法》进行修订。此次修订适时而为 ,在立法宗旨、适用范围、会计责任主体、会计核算规则、会计监督体系、会计人员的管理、法律责任等方面都有较明显变化。更多还原

【Abstract】 With the economic development in the society, the short comings of the old Accounting Law appear more and more. China revised again the Accounting Law in October 1999. The revision was proper in time and showed obvious changes in law making, usage limitation, accountants’ responsibility, accounting rules, accounting supervision, accountants’ management, law responsibility and others.更多还原