新修订的《会计法》从２０００年７月１日起开始实施了，这是我国会计工作的根本大法，是会计行为的最高法律规范，也是我国社会经济生活中重要的基础性法律。党中央、国务院把全面贯彻实施《会计法》提到依法治国的高度，强调贯彻实施《会计法》是规范会计行为、严肃财经纪律 The newly revised Accounting Law came into force on July 1, 2000. This is the fundamental law of accounting in our country. It is the highest legal standard of accounting practice and an important fundamental law in our country’s social and economic life. The Central Party Committee and the State Council refer to the full implementation of the Accounting Law to the height of administering the country according to law and emphasize that the implementation of the Accounting Law is a measure of regulating accounting practices and serious financial and economic discipline