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《会计法》公布已经一年了。一年来各地区、各部门、各单位的行政领导干部正在带头守法、执法,广大的会计人员正在认真学习《会计法》、广泛宣传《会计法》、模范地执行《会计法》,共同为开创会计工作的新局面而努力。我个人认为,要认真贯彻实施《会计法》,首要的问题是要正确理解和掌握《会计法》各项规定的内容和实质。个人由于自始至终参加了《会计法》的起草和讨论,学习的机会比较多,特别是有机会亲自听到在全国人大常委会上审议《会计法》时委员们的发言,对于《会计法》的规定,有些学习心得。现在就下面三个问题,谈谈个人的一点体会,与同志们讨论,以便加深对《会计法》的理解,共同提高认识,进一步贯彻实施《会计法》,发挥会计在加强经济管理中的作用。一、制定《会计法》的几项原则《会计法》是以一定的会计理论为根据,在总结建国以来会计工作历史经验的基
The Accounting Act has been released for a year. Over the past year, the administrative leading cadres in various regions, departments and units are taking the lead in law-abiding and law-enforcement. The vast numbers of accounting personnel are earnestly studying the Accounting Law, extensively promoting the Accounting Law and implementing the Accounting Law in an exemplary manner, Accounting work of the new situation and work hard. Personally, I think it is necessary to correctly understand and grasp the content and essence of the provisions of the Accounting Law if we are to conscientiously implement the Accounting Law. Since individuals participated in the drafting and discussion of the Accounting Law from beginning to end, there are many opportunities for learning. In particular, they have the opportunity to personally hear the speeches made by members of the NPC when they considered the “Accounting Law” at the Standing Committee of the National People’s Congress. As for the “Accounting Law” Provisions, some learning experience. Now I will discuss the following three issues with my personal experiences and discussions with my comrades in order to deepen my understanding of the Accounting Law, raise my awareness, further implement the Accounting Law and give full play to the role of accounting in strengthening economic management . First, the development of the “Accounting Law” several principles “Accounting Law” is based on a certain accounting theory, based on the summary of the history of accounting since the founding of the Foundation