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《中华人民共和国会计法》是适应我国社会主义有计划商品经济管理的需要和经济体制改革的要求而制定的一部重要的经济立法,它是我国三十多年来会计工作经验和理论研究成果的高度概括和总结,是新时期会计工作的依据、准绳和总章程。《会计法》的公布施行,是我国经济法制建设中的一件大事,是我国会计工作发展的一个新起点。《会计法》自1985年5月1日施行以来,对加强我国的会计工作,保障会计人员依法行使职权,发挥会计工作在维护国家财政制度和财务制度,保护社会主义公共财产,加强经济管理,提高经济效益等方面,都起到了积极的作用。
The “Accounting Law of the People’s Republic of China” is an important economic legislation formulated to meet the needs of the socialist planned economy in China and the requirements of the reform of the economic system. It is an account of our experience and theoretical achievements in accounting over the past thirty years A high degree of generalization and summary of accounting work in the new era is based on the criteria and the general statute. The promulgation and implementation of “Accounting Law” is a major issue in the construction of China’s economic legal system and a new starting point for the development of accounting work in China. Since its implementation on May 1, 1985, the Accounting Law has been formulated to strengthen the accounting work in our country, ensure that accountants exercise their functions and powers in accordance with the law, play their role in safeguarding the state financial system and financial system, protecting socialist public property, strengthening economic management, Improve economic efficiency and so on, have played a positive role.