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《会计法》充分肯定了会计在社会主义经济建设中的地位和作用,并对会计工作的管理体制,会计核算和会计监督的基本原则和主要内容,单位行政领导人、会计机构和会计人员的基本职责,违反《会计法》的法律责任等作出了明确规定.这对于提高广大职工对会计工作重要性的认识,加强经济管理,合理使用资金,提高经济效益,都有重要的意义. 会计核算和会计监督是通过会计人员的工作实现的.随着国民经济的迅速发展和加强经济管理的需要,不仅要适当地扩大会计队伍,而且对会计人员的素质要求也越来越
The Accounting Law fully affirms the status and role of accounting in the socialist economic construction. It also analyzes the basic principles and main contents of the management system of accounting work, accounting and accounting supervision, the opinions of administrative leaders, accounting agencies and accountants Basic responsibilities and breaches of the legal responsibilities of the Accounting Law, etc. This is of great significance in raising the awareness of the workers and staff about the importance of accounting work, strengthening economic management, using funds rationally and raising economic benefits. And accounting supervision is achieved through the work of accountants.With the rapid development of the national economy and the need to strengthen economic management, not only to properly expand the accounting team, but also the quality requirements of accounting personnel more and more