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一、当前会计法制建设的主要矛盾方面唯物辩证法告诉我们,在复杂事物的发展过程中,有许多矛盾存在,其中必定有一种矛盾是主要矛盾,由于它的存在和发展,规定和影响其他矛盾的存在和发展。在会计发展过程中,会计法制建设的状况是会计发展水平的标志之一。因此,会计法制建设也就是影响会计发展过程诸种矛盾中的一种。十年浩劫,我国国民经济几濒崩溃,会计工作同罹劫难,各种会计制度被视作“管、卡、压”,横遭破坏,会计法制丧失殆尽。十一届三中全会拨乱反正,会计工作步入正轨,会计法制建设成了影响会计发展诸种矛盾中的主要矛盾。
I. The Main Contradictions in the Construction of Accounting Legal System Materialist dialectics tells us that there are many contradictions in the development of complex things. There must be one type of contradiction that is the major contradiction. Because of its existence and development, the provisions and the influence of other contradictions Existence and development. In the process of accounting development, the status of accounting legal system construction is one of the indicators of the level of accounting development. Therefore, the construction of accounting legal system is one of the contradictions that affect the process of accounting development. Ten years of catastrophe, China’s national economy was near collapse, accounting work with catastrophe, various accounting system is regarded as “management, card, pressure”, was destroyed, the accounting legal system lost. The Third Plenary Session of the Eleventh Central Committee Dispatched Chaos Anyway, the accounting work is on the right track and the construction of accounting law has become the major contradiction in accounting development.