一、学习《会计法》 ,明确《会计法》的立法宗旨和意义《会计法》第一条就开宗明义地阐述了立法宗旨 ,即制定《会计法》是为了“规范会计行为 ,确保会计资料真实、完整 ,加强经济管理和财务管理 ,提高经济效益 ,维护社会主义市场经济秩序”。其中将“规范会计行为 ,确保会计资 First, the study of “Accounting Law”, a clear “Accounting Law,” the purpose and significance of the legislation, “Accounting Law,” the first on the opening of the court made it clear that the purpose of the legislation, that the development of “Accounting Law” is to “regulate accounting practices to ensure the authentic accounting information Complete and strengthening economic management and financial management, improving economic efficiency and maintaining order in the socialist market economy. ” Which will "regulate accounting practices to ensure that accounting capital