《会计法》的实施，为国家行政机关、社会团体、企事业单位和其他组织的会计工作提供了基本的操作规范，具有普遍的指导意义。它的实施将使会计工作步入“五化：一、会计责任明确化 （一）突出强调了单位负责人的会计法律责任。《会计法》明确规定了单位负责人为本单位会计行为 The implementation of the “Accounting Law” provides the basic norms of operation for the accounting work of the state administrative organs, social organizations, enterprises, institutions and other organizations and is of universal guiding significance. Its implementation will make the accounting work enter the “five changes: First, clarify the accounting responsibility (A) highlighted the legal responsibility of the person in charge of accounting unit.” Accounting Law "clearly defined the unit responsible for the unit accounting behavior