随着社会经济的发展,我国会计法不断完善,《会计法》已成为经济生活中的一部重要法律,其明确了依法建账的基本要求,完善了记账规则和会计监督制度,强调了单位负责人对本单位会计工作和会计资料的真实性、完整性的责任,加大了对会计违法行为的惩治力度,成为规范会计秩序、打击造 With the development of society and economy, China’s accounting law has been continuously improved. “Accounting Law” has become an important law in economic life. It has clarified the basic requirements of establishing accounts according to law, perfected accounting rules and accounting supervision system, The person in charge of the unit has the responsibility for the authenticity and completeness of the accounting work and accounting data of the unit, intensified the punishment of the illegal acts of accounting, became the standard of accounting,