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1999年10月31日全国人民代表大会第九届常务委员会第12次会议对会计法再次进行了修订,修订后的会计法将于2000年7月1日起施行。修订后的会计法共分总则,会计核算,公司、企业会计核算的特别规定,会计监督,会计机构和会计人员,法律责任和附则共7章52条。它充分体现了会计法的基本立法目的,进一步规范了会计行为。同现行会计法相比,修订后的会计法增加了许多更具操作性的规定,能够有效解决当前我国会计领域存在的诸多问题。
On October 31, 1999, the 12th meeting of the Ninth Standing Committee of the National People’s Congress revised the accounting law once again. The revised accounting law will come into effect on July 1, 2000. The revised accounting method is divided into general rules, accounting, special provisions of the company, enterprise accounting, accounting supervision, accounting institutions and accountants, legal responsibilities and supplementary provisions a total of seven chapters 52. It fully reflects the basic legislative purpose of accounting law, and further standardizes the accounting behavior. Compared with the current accounting law, the revised accounting law adds many more operational provisions, which can effectively solve the current problems in China’s accounting field.