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1.国家机关。国家机关是指从事国家管理和行使国家权力的机关,包括权力机关、行政机关和司法机关。国家机关在履行职能时需要必要的经费支持并发生经费收支等,从而产生会计事务,因而成为《会计法》的调整对象。需要强调的是,有些承担监督和监督会计工作职能的国家机关,如财政部门等,是《会计法》的双重调整对象,即:国家机关的内部会计事务应当执行《会计法》的规定,因而是《会计法》的调整对象;同时,国家机关管理和监督会计工作的行为也应当执行《会计法》,因而也是《会计法》的调整对象。
1. State organs. State organs refer to the organs that engage in the state administration and exercise of state power, including the organs of power, the executive and the judiciary. The state organs need the necessary financial support to perform their functions and incur expenditure and other expenses, resulting in accounting affairs, thus becoming the object of the “Accounting Law” adjustment. What needs to be emphasized is that some state agencies that undertake the function of supervising and supervising accounting work, such as the financial department, are the dual objects of the “Accounting Law”: the internal accounting affairs of state organs should implement the provisions of the Accounting Law and thus Is the object of the “accounting law” adjustment; the same time, the state organs to manage and supervise the accounting work should also be implemented “Accounting Law” and therefore “Accounting Law” to adjust the object.