规范会计行为,保证会计资料真实、完整,是新《会计法》的主要目的,究竟能否达到目的？笔者认为,关键在于做好以下几项基础工作:一、对相关人员进一步加强新《会计法》的学习新《会计法》与原《会计法》相比,在内容和力度上都发生了相当大的变化,而这些变化与会计人员工作息息相 Regulate accounting behavior, to ensure that accounting information is true and complete, is the main purpose of the new “Accounting Law”, whether it can achieve the purpose? The author believes that the key is to do the following basic work: First, the relevant personnel to further strengthen the new “Accounting Law” of learning The new “Accounting Law” compared with the original “Accounting Law”, both in content and intensity have occurred quite Big changes, and these changes work well with the accounting staff