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《中华人民共和国会计法》经第六届全国人大常委会第九次会议通过,由国家主席李先念,以第21号令公布,自1985年5月1日起施行,至今已经六周年了。《会计法》的公布实施,是我国法制建设的又一重要成果,更是我国会计工作走向法治道路的一个新里程碑。六年来,各级财政部门、业务主管部门、企事业单位以及会计学会等,对宣传、贯彻
The Accounting Law of the People’s Republic of China was passed by the Ninth Session of the Sixth NPC Standing Committee. Li Xiannian, President of the People’s Republic of China, was promulgated by Order No. 21 and implemented since May 1, 1985, marking its sixth anniversary. The promulgation and implementation of the “Accounting Law” is yet another important result of the legal construction in our country. It is also a new milestone in our accounting work going to the path of the rule of law. In the past six years, the financial departments at all levels, the departments in charge of business, enterprises and institutions, and the Institute of Accounting,