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《中华人民共和国会计法》施行五年了。这五年来,它一直成为会计人员履行自己神圣职责的有力武器和会计行为准绳,因而鼓舞着广大会计人员发奋前进。但是,由于某些行政部门、企事业单位领导人的法制观念仍然淡薄,社会经济秩序和经济环境未得到彻底整治,因此,违犯《会计法》的事件层出不穷。其中比较突出的是违犯第二
“People’s Republic of China Accounting Law” for five years. In the past five years, it has been a powerful weapon for accountants in fulfilling their sacred duties and the code of conduct for accounting, thus encouraging the vast numbers of accountants to make progress. However, due to the weak legal concept of the leaders of some administrative departments and enterprises and institutions and the complete failure to rectify the social and economic order and the economic environment, incidents of violation of the “Accounting Law” emerge in an endless stream. One of the more prominent is the violation of the second