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三十多年来的经济建设,总结了这样一条经验:“办经济离不开会计,经济越发展,会计越重要.”会计是经济管理的重要组成部分,没有健全的会计核算与监督,经济管理就不可能达到较高的水平,也不可能更好地促进经济的发展.制定和实施《会计法》,以法律形式肯定会计工作的地位和作用,这将对于加强会计管理,提高经济效益,促进经济发展,实现党的十二大提出的宏伟目标具有重大和深远的意义. 会计的基本任务,是对经济活动进行核算和监督,为加强经济管理,提高经济效益服
Over the past thirty years of economic construction, summed up such an experience: “The economy can not do without accounting, the more economic development, accounting more important.” Accounting is an important part of economic management, there is no sound accounting and supervision, economy Management can not reach a higher level, it is impossible to better promote economic development.Development and implementation of the “Accounting Law” to confirm the status and role of accounting work in the form of law, which will strengthen accounting management, improve economic efficiency , To promote economic development and achieve the grand goal set by the 12th CPC National Congress have major and far-reaching significance.The basic task of accounting is to carry out accounting and supervision of economic activities, in order to strengthen economic management and improve economic efficiency