重新修订的《会计法》，对会计核算提出了新的要求，确立了企业内部监督、社会监督和国家监督三位一体的监督体系。明确了单位负责人为本单位会计行为主体，对会计人员管理规定了新的内容，加大了对会计违法行为的惩治力度，体现了法律的严肃性与权威性。 The revised “Accounting Law” put forward new requirements on accounting and set up a supervisory system of the trinity of enterprise internal supervision, social supervision and state supervision. Clarified that the principal of the unit is the main body of the accounting activity of the unit, which stipulates new contents for the management of accounting personnel, intensifies the punishment of accounting irregularities and reflects the solemnity and authority of the law.