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根据《会计法》的规定,国家统一的会计制度由国务院财政部门公布。原因是:国家统一的会计制度是规范各单位会计行为、生成会计资料的重要依据,具有政策性强、技术要求高、涉及面广等特点,各单位办理会计事务必须及时了解和认真掌握国家统一的会计制度的内容。随着政府机构改革、所有制结构的变化和经济组织形式的发展,原来的条块关系逐步被打破,企事业单位、社会团体等逐步与政府行政
According to the provisions of the Accounting Law, the state’s unified accounting system is promulgated by the financial department of the State Council. The reason is that the unified national accounting system is an important basis for standardizing the accounting behavior of all units and generating accounting data. It has the characteristics of strong policy, high technical requirements and wide coverage. All units must know and conscientiously grasp the national unification The content of the accounting system. With the reform of government agencies, changes in the ownership structure and the development of economic organizations, the original bar-and-tie relationship has been gradually broken down. Enterprises and public institutions, social organizations, etc. gradually step up their ties with the government administration