《中华人民共和国会计法》已实施了两年。新的《会计法》不仅完善了会计核算体系 ,加强了社会监督、国家监督和单位内部监督的三位一体的会计监督体系 ,而且明确了单位负责人对本单位会计工作和会计信息资料的具体责任 ,加大了对会计违法行为的惩治力度。本文就企业的内部会计 “People's Republic of China Accounting Law” has been implemented for two years. The new “Accounting Law” not only perfected the accounting system, strengthened the trinity accounting supervision system of social supervision, state supervision and internal unit supervision, and also defined the specific responsibility of the unit responsible person for the accounting work and accounting information of the unit. Great punishment of accounting irregularities. This article on the internal accounting of enterprises