论文部分内容阅读
七年来,在《会计法》的贯彻实施方面,虽然取得很大成效,但也存在着不少问题,很有必要对过去的情况作一认真回顾,进一步研究如何更好地贯彻落实《会计法》。一、要扩大《会计法》宣传的深度和广度。综观七年来的《会计法》宣传工作,可用“重视不够、宣传乏力”八个字来概括。过去的宣传,基本上只局限在“会计圈”之内,不少单位的领导人至今只知道有个《会计法》,而不知道它的具体内容和精神实质。有的甚至认为《会计法》是会计人员和会计工作的法,与其他人员、其他工作无关。过去的宣传往往只是由会计学会召开几次座谈会,发表几篇文章,这种宣传形式难以达到深入贯彻、认真执行的目的。笔者认为,今后宣传《会计法》要从“会计圈”扩大到整
In the past seven years, although there have been many achievements in the implementation of the Accounting Law, there are still many problems. It is necessary to make a serious review of the past situation and to further study how to better implement the Accounting Law “. First, we must expand the ”accounting law“ to promote the depth and breadth. Looking at the seven years of ”accounting law“ advocacy work, available ”not enough attention, lack of propaganda“ to sum up the word. In the past, publicity was basically confined to the ”accounting circle“. So far many leaders of the units only knew of an ”accounting law“ and did not know its specific content and spiritual essence. Some even think that ”accounting law“ is accounting and accounting work law, and other personnel, other work has nothing to do. In the past, publicity was often just held several times by the Accounting Society to hold several symposiums and publish several articles. This form of propaganda is difficult to achieve in-depth implementation and earnest implementation. The author believes that the future publicity ”Accounting Law“ from the ”accounting circle" expanded to the whole