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《中华人民共和国会计法》是1985年1月2日颁布,同年5月1日开始施行。这标志着我国会计工作进入了法制建设新阶段。一、作用八年来,以《会计法》为准绳,先后颁发了国营工业企业、商业企业、供销企业、施工企业、中外合资企业等有关会计制度,加强会计核算,维护社会主义经济公有制,保障国家财产不受侵犯,起到了积极的作用。颁发《注册会计师条例》,转变政府职能,发挥社会团体的监督作用。完善《国营企业成本管理条例》,运用法律手段,加强成本管理,降低消耗,以提高经济效益为宗旨,取得了显著的成果。完善《会计人员工作规则》、《会计档案管理办法》,使会计管理工作趋于规范化、合理化,使会计工作人员有法可依,有章可循。
The Accounting Law of the People’s Republic of China was promulgated on January 2, 1985 and came into force on May 1 of the same year. This indicates that our accounting work has entered a new phase of legal system construction. First, the role of the past eight years, “Accounting Law” as the yardstick, has issued the State-owned industrial enterprises, commercial enterprises, supply and marketing enterprises, construction enterprises, Sino-foreign joint ventures and other related accounting system, strengthen accounting, maintain the socialist public ownership of the economy, protect the country Property is inviolable and has played a positive role. Issued “CPA Ordinance”, changing government functions, play a supervisory role of social groups. Improve the “State-owned enterprise cost management regulations”, the use of legal means to strengthen cost management, reduce consumption, in order to improve economic efficiency for the purpose, and achieved remarkable results. Improve the “accounting staff rules” and “accounting files management approach” so that accounting management tends to be standardized and rationalized, so that accounting staff have laws to follow, the rules to follow.