随着社会主义市场经济的发展 ,会计在现代经济生活中发挥着越来越重要的作用。然而近年来 ,会计信息失真现象严重 ,给经济工作造成了不应有的损失。新《会计法》最大特点突出强调了会计信息的真实、完整 ,这也是新《会计法》的立法宗旨。当前 ,全国上下都在广泛宣传新修订的《 With the development of the socialist market economy, accounting plays an increasingly important role in the modern economic life. However, in recent years, the serious distortion of accounting information has caused undue losses to economic work. The most prominent feature of the new “Accounting Law” highlights the truthfulness and completeness of accounting information, which is also the legislative purpose of the new Accounting Law. At present, the newly revised "