１９９９年１０月３１日第九届全国人大常委会第十二次会议审议通过了修改和重新颁布我国〈会计法〉 ,于２０００年７月１日起施行。这是我国会计工作法制建设的一件大事 ,对规范和加强会计工作 ,保障会计人员依法行使职权 ,充分发挥会计工作在维护社会主义市场经济秩序、加强 On October 31, 1999, the twelfth meeting of the Ninth National People’s Congress examined and approved the revision and re-enactment of China’s Accounting Law, which came into force on July 1, 2000. This is a major event in the legal system for accounting work in our country, which regulates and strengthens accounting work, ensures that accountants exercise their functions and powers in accordance with the law, and gives full play to the work of accounting in maintaining the order of the socialist market economy and strengthening