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中华人民共和国第九届全国人民代表大会常务委员会第十二次会议修订通过的《中华人民共和国会计法》,是我国会计工作跨世纪的一部根本大法。修订后的《会计法》集中体现了“规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序”的t立法宗旨。作为企业的总会计师,要认真学习《会计法》,宣传贯彻《会计法》,为《会计法》的实施做好思想和工作准备,努力开创企业会计工作的新局面。一、学习《会计法》。认清总会计师在经济管理中的地位和作用,勇敢地承担起国家赋予的职责和权限《会计法》规定,“国有的和国有资
The Accounting Law of the People’s Republic of China, as amended at the 12th meeting of the Standing Committee of the Ninth National People’s Congress of the People’s Republic of China, is a fundamental law in our country’s cross-century work in accounting. The revised Accounting Law embodies the tenet of “regulating accounting practices, ensuring that accounting information is true and complete, strengthening economic and financial management, improving economic efficiency and maintaining order in the socialist market economy.” As the chief accountant of an enterprise, it is necessary to conscientiously study the Accounting Law, publicize and carry out the Accounting Law, make ideological and work preparations for the implementation of the Accounting Law, and strive to create a new situation in the accounting work of enterprises. First, learn “Accounting Law.” Recognize the chief accountant in the economic management of the position and role, courageously assume the duties and powers granted by the state “Accounting Law” provides that "state-owned and state-owned capital