会计工作是经济管理工作的重要组成部分,发展社会主义市场经济,需要充分发挥会计工作的职能作用。这就要求会计工作要准确地反映经济活动的实际情况,为经济管理决策提供真实可靠的会计信息。新修订的《会计法》突出了“规范会计行为,保证会计资料真实、完整”的立法宗旨。这对于完善会计制度,强化会计管理,提高会计信息 Accounting work is an important part of economic management. To develop the socialist market economy, it is necessary to give full play to the functional role of accounting work. This requires accounting work to accurately reflect the actual situation of economic activity, to provide real and reliable accounting information for economic management decision-making. The newly revised “Accounting Law” highlights the legislative purpose of “regulating accounting practices and ensuring that accounting information is true and complete.” This is to improve the accounting system, strengthen accounting management, improve accounting information