This paper has demonstrated the meaning, purpose and role of its revision in the current situations and introduced the major contents and important breakthroughs of the work with a view to make known the execution of the revised version on July 1, 2000.

• 本文阐述了当前形势下修订《会计法》的意义、目的和作用 ,介绍了《会计法》修订的主要内容 ,特别是对原法的重大突破 ,以期为 2 0 0 0年 7月 1日该法的施行起到宣传和学习作用