新《会计法》对高校会计工作的规范

本文阐述了新会计法关于会计基本任务、责任主体、会计核算规则、会计人员从业资格和会计机构负责人的任职资格的具体规定，认为新会计法通过以上相关规定，加大了对违法行为的惩治力度，成为规范会计行为和解决会计信息失真的强有力法律依据，对保证高校会计信息质量，提高教育投资效益都有益处。

The normalization of China''''s new accountancy law on accountancy work in higher learning institutions

This paper begins with an introduction to the fundamentals provided by China's new accountancy law for the basic accountancy tasks, accountability subject, accounting rules, qualifications for accountants and for those in charge of an accounting organ, etc., then goes on to comment on the relevant provisions by stating that China's new accountancy law, through an increase in the strength to combat illegal activities, is to form a powerful basis for normalization of accountancy act and for solution to accountancy information distortion to the benefit of higher learning institutions by guarateeing the quality of accountancy information and by ensuring the promotion of effects of educational investments.