论文部分内容阅读
第一章总则第一条为规范和加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用,根据《中华人民共和国会计法》(以下简称《会计法》)和有关法律、法规的规定,结合本省实际,制定本条例。第二条本省的机关、社会团体、企业、事业单位、个体工商户和其他组织(以下统称单位)办理会计事务,必须遵守本条例。
Chapter I General Provisions Article 1 In order to standardize and strengthen accounting work, to ensure that accountants exercise their functions and powers in accordance with the law, and to give full play to the role of accounting work in safeguarding the order of the socialist market economy, strengthening economic management and enhancing economic efficiency, according to the Accounting Law of the People’s Republic of China “(Hereinafter referred to as” Accounting Law “) and the relevant laws and regulations, combined with the actual province, the enactment of this Ordinance. Article 2 The organs, social organizations, enterprises, public institutions, individual industrial and commercial households and other organizations in the province (hereinafter collectively referred to as the ”units") shall handle these accounting affairs and must abide by these Regulations.