论文部分内容阅读
1999年10月31日第九届全国人大常委会第十二次会议审议通过了《中华人民共和国会计法》,并规定自2000年7月1日起施行。修订的《会计法》与1993年《会计法》相比,由原来的30条增至52条。从具体条款来看,笔者认为有六大变化值得关注。一、明确规定了单位负责人为本单位会计行为的责任主体修订的《会计法》第四条规定:“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。”第二十一条规定:“单位负责人应当保证财务会计报告真实完整。”第二十八条规定:“单位负责人应当保证会计机构、会计人员依法履行职责,不得授意、指使、强令会计机构、会计人员违法办理会计事项。”在第四十六条中还规定了单位负责人对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复时应受到的行政处分和应承担的刑事责任。
On October 31, 1999, the twelfth meeting of the Ninth National People’s Congress examined and adopted the Accounting Law of the People’s Republic of China and stipulated that it will come into force on July 1, 2000. Compared with the 1993 Accounting Law, the revised Accounting Law increased from 30 to 52. From the specific terms of view, I believe there are six major changes worth watching. First, it clearly stipulates that the person in charge of the unit is the main body responsible for the accounting behavior of the unit to amend the “Accounting Law,” Article IV: “The unit responsible for the accounting and accounting information of the unit responsible for the authenticity and integrity.” “ Article 21 stipulates: ”The person in charge of units shall ensure that the financial accounting reports are complete and complete.“ Article 28 stipulates: ”The responsible person of a unit shall ensure that accounting agencies and accountants perform their duties in accordance with the law and shall not give any advice, So that accounting institutions and accountants illegally handle accounting matters. "Article 46 also stipulates that the person in charge of units shall, according to law, perform administrative punishments and should be subjected to administrative retaliation against retaliation by accounting personnel who perform their duties in accordance with the law and violate the provisions of this Law Should bear the criminal responsibility.