重新修订的《会计法》现已颁布实施，这对规范会计行为、优化社会主义市场经济秩序有着极为重要的意义，是我国会计界乃至整个经济生活中的一件大事。一会计自从与资本市场相联系之后，其职能就从单纯的会计个体延伸到整个宏观经济。会计信息对投资、信贷决策的影响，归根结底 The newly revised “Accounting Law” has been promulgated and implemented. This is of great significance for regulating accounting practices and optimizing the order of the socialist market economy and is a major event in the accounting circles of our country and even in the entire economic life. Since accounting has been linked with the capital market, its function extends from a mere accountant to an entire macroeconomy. Accounting information on investment, credit decisions, in the final analysis