1985年5月1日,新中国第一部会计工作根本大法——《会计法》开始实施,标志着我国会计工作逐步进入法制化的轨道。十年来,在《会计法》的促进和规范下,会计法制不断健全,发布实施了《总会计师条例》、《会计专业职务试行条例》、《企业会计准则》、行业会计制度等一系列规范会计工 On May 1, 1985, the first basic accounting law in New China, “Accounting Law” came into effect, marking the gradual entry of China’s accounting into the legal system. In the past ten years, under the promotion and standardization of “Accounting Law”, the legal system of accounting has been continuously improved and a series of normative accounting systems such as the General Accountants Ordinance, the Provisional Regulations on the Accounting Profession, the Accounting Standards for Business Enterprises and the accounting system for industries have been issued and implemented work