第九届全国人大常务会第十二次会议通过了经修订的《会计法》，于２０００年７月１日起施行。这对保障我国会计工作在法制轨道上健康发展，必将产生深远影响，原《会计法》自发布实施以来，对规范和加强会计工作，保障会计在经济管理工作中的职能作用，起到了积极作用。但在实? The twelfth meeting of the Ninth NPC Standing Committee adopted the revised Accounting Law, which came into force on July 1, 2000. This will surely exert far-reaching influence on the healthy development of our country’s accounting work on the legal track. Since the promulgation and implementation of the Accounting Law, the original Accounting Law has played a positive role in regulating and strengthening the accounting work and guaranteeing the functional role of accounting in economic management effect. But in fact?