《会计法》的颁布，充分说明国家已把会计工作纳入法制的轨道，也是为了加强会计工作，保障会计人员依法行使职权，发挥会计工作在维护国家财政制度、财务制度，保护社会主义公共财产，加强财会管理提高经济效益方面的重要作用而给予的法律保证。《会计法》的贯彻实施，不仅体 The promulgation of the Accounting Law fully shows that the state has incorporated accounting into the track of the legal system, as well as the accounting work to ensure that accountants exercise their functions and powers in accordance with the law, that the accounting work play an important role in safeguarding the state financial system and financial system and protecting socialist public property, To strengthen the accounting management to improve economic efficiency and the important role given by the legal guarantee. The “Accounting Law” to implement, not only the body