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九届全国人大常委会第十二次会议审议通过、将于2000年7月1日实施的经修订的《中华人民共和国会计法》,有一个突出的特点,就是明确规定了“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”。这一强化单位负责人会计责任的法律规定,显然是规范会计行为、提高会计信息质量、维护会计工作秩序、有效发挥会计在社会主义市场经济中的作用的治本之举,不失为医治近些年社
The twelfth meeting of the Ninth NPC Standing Committee examined and approved July 1, 2000 will be implemented on July 1, “Accounting Law of the People’s Republic of China,” there is a prominent feature is that it clearly defined the “unit responsible for this Unit of accounting and accounting information authenticity, integrity is responsible for. ” The legal provisions on the accountants’ responsibility for the unit under the responsibility of the unit responsible for accounting are obviously the only remedy for standardizing accounting behavior, improving the quality of accounting information, maintaining the order of accounting work and effectively playing the role of accounting in the socialist market economy,