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第九届全国人大常委会第十二次会议审议通过修订后的中华人民共和国会计法》（以下简称新《会计法》），对原《会计法》条款作了重大增补与修改。这次修订的新《会计法》，对完善会计法律制度，规范会计行为，提高会计信息质量，充分发挥会计在经济建设中的作用，具有非常重要
The Twelfth Meeting of the Ninth National People’s Congress examined and approved the revised Accounting Law of the People’s Republic of China (hereinafter referred to as the “New Accounting Law”), making major additions and amendments to the provisions of the former Accounting Law. The new “Accounting Law” revised this time is very important to improve the legal system of accounting, standardize the accounting behavior, improve the quality of accounting information and give full play to the role of accounting in economic construction