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《会计法》是一项重要的经济立法,不仅是从事会计工作、办理会计事务的法律规范,而且对于促进会计科学的发展,也有着极其深远的意义。在这里,我就《会计法》的理论依据等问题,提出一些看法。(一)《会计法》的理论依据关于会计的性质、职能和作用,在我国理论界一直是有争论的。会计究竟是一种方法,一种工具,还是一种经济管理活动,或者是一种经济信息系统。对于这个问题,看起来,好
“Accounting Law” is an important economic legislation. It is not only the legal norms for accounting work and accounting affairs, but also has far-reaching significance for promoting the development of accounting science. Here, I put forward some opinions on the theoretical basis of “Accounting Law” and other issues. (A) “Accounting Law” Theoretical Basis On the nature of accounting, functions and role in our theoretical circles has been controversial. Accounting is a method, a tool, or a kind of economic management activities, or an economic information system. Looks like this question