论文部分内容阅读
社会主义市场经济是法制经济。新的《会计法》实施将对进一步深化我国经济体制的改革,维护市场经济秩序具有积极的意义。 1 新《会计法》对会计作用的正确发挥,有了更为科学合理的界定 (1)“保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序等”是新《会计法》制定的主要目的,也是会计人员的主要职责。从近年来出现的某些经济犯罪案件中反映出我国会计信息失真的现状及危害,在很大程度上为国家和人民带来了损失,扰乱了市场经济秩序。 (2) 新《会计法》中将产生虚假会计信息的主
The socialist market economy is a legal economy. The implementation of the new “Accounting Law” will have a positive meaning of further deepening the reform of China’s economic structure and safeguarding the market economic order. 1 The new “Accounting Law” has a more scientific and reasonable definition of the role of accounting (1) “To ensure that accounting information is true and complete, to strengthen economic management and financial management, to enhance economic efficiency and maintain order in the socialist market economy ”Is the main purpose of the new“ Accounting Law ”is also the main responsibility of accountants. From the cases of certain economic crimes appearing in recent years, it reflects that the current situation and the harms of the distortion of accounting information in our country have brought losses to the country and the people to a large extent, disrupting the market economic order. (2) The new “Accounting Law” will produce false accounting information of the Lord