国务院副总理朱镕基提出整顿会计工作秩序的约法三章

• 出 处: 财务与会计
• 发表日期: 1995年11期
• 关键词: 会计工作秩序 总理朱镕基 建帐 企业财务通则 企业会计 工商行政管理 单位领导人 假帐 会计监督 职责权限

一、所有企业、事业单位必须依法建帐,并且保证会计工作的秩序和会计信息的质量。凡是企业、事业单位应当建帐而不建帐,或者建帐而不符合《两法》(《会计法》和《注册会计师法》、《两则》(企业财务通则》和《企业会计准则》)规定的,必须追究单位主要负责人的责任,税务部门不得售予税票、发票,工商行政管理部门不得

First, all enterprises and institutions must establish accounts according to law and ensure the order of accounting work and the quality of accounting information. All enterprises and institutions should establish accounts without the construction of accounts, or set up an account without the “two laws” (“Accounting Law” and “Certified Public Accountants Law”, “two” (Corporate Finance General Regulations and Accounting Standards for Business Enterprises " ), Must be investigated for the main responsibility of the unit, the tax department shall not be sold tax receipts, invoices, business administration may not