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自１９８５年新中国第一部《会计法》诞生后，１９９６年国务院发布了《关于整顿会计工作秩序进一步提高会计工作质量的通知》，财政部发布了一系列规范会计行为、整顿会计工作秩序的法规；为加强规范农村财务管理和会计核算，１９９７年颁布了新的《村合作经济组织财务制度（
Since the birth of the first “Accounting Law” of New China in 1985, the State Council issued the “Notice on Rectifying the Order of Accounting Work to Further Improve the Quality of Accounting Work” in 1996, and the Ministry of Finance issued a series of norms to regulate accounting practices and rectify the order of accounting work Regulations; in order to strengthen norms of rural financial management and accounting, in 1997 promulgated a new "cooperative financial organization of the village financial system (