九届全国人大常委会第十二次会议修订通过的《中华人民共和国会计法》将于2000年7月1日施行。《会计法》(简称)对会计报表工作作了明确规定。1999年6月国管局制定的《中央国家机关后勤事业单位财务制度》和《中央国家机关后勤事业单位会计制度》也对填写会计报表工作提出了具体 The “Accounting Law of the People’s Republic of China” as amended and passed by the twelfth meeting of the Ninth NPC Standing Committee will be implemented on July 1, 2000. “Accounting Law” (referred to) on the work of the financial statements made a clear provision. In June 1999, the “Financial System of Logistic Institutions of Central State Organs” and “Accounting System of Logistic Institutions of Central State Organs” formulated by the State Property Management Administration also put forward specific requirements for completing the accounting statements