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根据《会计法》的规定,国家统一的会计制度由国务院财政部门(即财政部)制定并公布。作出这样的规定,主要出于以下考虑:第一,从我国会计工作的管理体制看,财政部主管全国的会计工作,全国会计工作的管理政策、规章、制度等应当由财政部制定发布实施,以体现财政部主管会计工作的法定地位。第二,从实行国家统一的会计制度要求看,国家统一的会计制度必须由国务院主要会计工作的部门——财政部来统一组织制定、发布、实施,以有利于会计制度的统一性、规范性和权威性,以利于全国会计工作的顺利开展。第三,从多年会计制度管理情况看,财
According to the provisions of the Accounting Law, the national unified accounting system is formulated and promulgated by the financial department of the State Council (ie the Ministry of Finance). First, from the perspective of the management system of accounting work in our country, the Ministry of Finance in charge of accounting work throughout the country, the management policies, rules and regulations of the national accounting work should be promulgated and implemented by the Ministry of Finance, In order to reflect the legal status of the accounting department in charge of the Ministry of Finance. Second, judging from the requirements of implementing the unified national accounting system, the unified national accounting system must be formulated, promulgated and implemented by the Ministry of Finance, the department of major accounting work under the State Council, so as to be conducive to the uniformity and normativity of the accounting system And authoritative, in order to facilitate the smooth progress of the national accounting work. Third, from the management of many years of accounting system, Choi Choi