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在发展社会主义市场经济和贯彻依法治国方略的新形势下,修订《会计法》,提高法律规范的适应性和科学性,对有效发挥会计职能作用,依法整治会计秩序中存在的突出问题,都有很重要的现实意义。法是国家和全体人民意志的体现。修订后的《会计法》,充分反映了市场经济发展对会计工作?
Under the new situation of developing the socialist market economy and carrying out the strategy of running the country by law, the “Accounting Law” should be amended to improve the adaptability and scientificity of laws and regulations. All of these should have the effect of effectively functioning the accounting functions and reorganizing the prominent problems in the accounting system in accordance with the law There is a very important practical significance. Law is the embodiment of the will of the country and all the people. The revised “Accounting Law” fully reflects the development of the market economy for accounting work?