一、改革深化的重要标志 《会计法》可以有广义和狭义两种解释,广义的《会计法》是指调整会计关系的法律规范的总称,包括有关的法律、行政法规和规章;狭义的则是指由国家立法机关制定的关于会计工作的基本法。1992年11月经国务院批准,以财政部长令的形式,发布了《企业会计准则》,1993年12月29日第八届全国人大常委会第五次会议作出了 First, an important symbol of deepening reform “Accounting Law” can be broad and narrow sense of two kinds of interpretation, the broad “Accounting Law” refers to the adjustment of accounting relations, the general legal norms, including the relevant laws, administrative regulations and rules; the narrow Refers to the basic law on accounting work formulated by the national legislature. In November 1992, with the approval of the State Council, the “Accounting Standards for Business Enterprises” was promulgated in the form of a finance minister’s order, and the fifth meeting of the Eighth NPC Standing Committee was held on December 29, 1993