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建国以来,我国第一部《会计法》已由第六届全国人大常委会第九次会议审议通过,并于五月一日起正式施行了。它是我国社会主义法制建设的重要组成部分,对于健全会计工作、维护财经制度、加强经济管理、促进经济改革,必将起到积极的推动作用,并将产生深远的影响。但是会计立法只是建立会计法制的开始,立了法并不等于会计法制健全了,还有一个很重要的问题就是
Since the founding of the People’s Republic, the first “Accounting Law” of our country has been deliberated and passed by the Ninth Session of the Sixth NPC Standing Committee, and came into effect on May 1. It is an important part of China’s socialist legal system construction. It will surely play a positive role in perfecting the accounting work, maintaining the financial and economic system, strengthening economic management and promoting economic reform, and will have far-reaching effects. However, the accounting legislation is only the beginning of the establishment of the legal system of accounting. Legislation does not mean that the accounting system is sound. Another important issue is that