新《会计法》给人以全新的感觉，它便于操作，针对性强，接近现实，明确提出了国家实行统一的会计制度，是会计法制建设的一次突破，标志着我国会计制度建设和监督将进入一个新的阶段。　　要想学好和用好新《会计法》，首先要求单位负责人学好《会计法》，自觉重视会计工作。 The new “Accounting Law” gives a new feeling. It is easy to operate, targeted and approaching reality. It clearly states that a unified accounting system is implemented in the country and is a breakthrough in the construction of accounting legal system, which signifies that the construction and supervision of China’s accounting system will Into a new stage. In order to learn and make good use of the new “Accounting Law”, first of all ask the responsible person to learn the “Accounting Law” and consciously attach importance to accounting.