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八届全国人大常委会第五次会议作出《关于修改〈中华人民共和国会计法〉的决定》,按照社会主义市场经济的要求,结合当前会计工作中存在的突出问题,对1985年发布的《会计法》进行修改,是非常必要的,也是非常及时的。当前的首要任务,是在认真学习、宣传《会计法》的同时,贯彻执行好《会计法》,使《会计法》的各项规定切切实实落实到会计工作中去。 首先,各级财政部门要加强对会计工作的管理,把贯彻实施《会计法》作为一项重要工作来抓。要加强对会计工作的指导、监督和管理,保障会计人员依法行使职权,对基层单位会计人员反映的问题要认真调查研究,及时作出处理。当前,要采取有效措施重点解决两个问题,一是国
The Fifth Session of the Eighth NPC Standing Committee made the Decision on Amending the Accounting Law of the People’s Republic of China. In accordance with the requirements of the socialist market economy and the outstanding problems in current accounting work, Law “to amend, it is very necessary, but also very timely. The most important task now is to carry out the ”Accounting Law“ while seriously studying and publicizing the ”Accounting Law,“ so that all the provisions of the Accounting Law can be effectively implemented in the accounting work. First of all, the financial departments at all levels should step up the management of accounting work and grasp the implementation of the ”Accounting Law" as an important task. It is necessary to strengthen the guidance, supervision and administration of accounting work and ensure that accountants exercise their functions and powers in accordance with the law. They should conscientiously conduct investigations and studies and timely handle the problems reflected in the accountants of establishments. At present, we must take effective measures to focus on solving two problems. One is the state