重新修订的《会计法》,主要特点是从法律的角度,对单位负责人在保证本单位会计资料的真实性、完整性和执行会计法规、规范会计行为的职责做了更加鲜明、完整、详细的规定。为会计机构、会计人员排除工作干扰,依法认真办事创造了一个良好的工作环境。这对解决会计工作中部分存在的会计基础工作薄弱、财务管理混乱、报表虚假而导致的会计信息失真的问题,维护社会主义市场经济秩序,保证经济工作健康发展有着极其重要的意义。一、《会计法》修改的主要内容之一是加强会计人员的资格管理,对会计人员从事会计工作提出了较高的要求。首先,明确了会计人员从事会计工作必须取得会计从业资格证书,无证从业视为违法。只有参加规定的会计理论与实务知识考试合格才能取得会计从业资格证书。取得会计从业资格证书的会计人员,每年都要参加会计人员继续教育培训,完成规定的学习内容,并考核合格。其次,担任会计机构负责人、会计主管人员,除取得会计从业 Revised “Accounting Law”, the main feature is from the legal point of view, the unit responsible for ensuring the authenticity of the accounting information in this unit, the integrity and implementation of accounting rules and regulations, regulate accounting duties to do a more clear, complete, detailed Provisions. For accounting institutions, accounting staff to exclude interference, in accordance with the law to work hard to create a good working environment. This is extremely important for solving some accounting information problems such as weak accounting foundation, messy financial management, false accounting statements caused by accounting work, maintaining socialist market economic order and ensuring the sound development of economic work. First, one of the main contents of the “Accounting Law” amendment is to strengthen the qualification management of accounting personnel, accounting personnel engaged in accounting work put forward higher requirements. First of all, it is clear that accounting personnel engaged in accounting work must obtain the accounting qualification certificate, undocumented practitioners as illegal. Only to participate in the provisions of the accounting theory and practical knowledge test to obtain accounting qualification certificate. The accounting staff who have obtained the accounting qualification certificate shall participate in the continuing education and training of accountants every year, complete the prescribed learning content and pass the examination. Second, as the head of accounting organizations, accounting officers, in addition to obtaining accounting practice