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重新修订的《中华人民共和国会计法》 ,作为会计工作的根本大法 ,必然对会计行为起到规范性的作用。笔者就新《会计法》对会计核算行为和会计监督的规范作用加以阐述。
The revised “Accounting Law of the People’s Republic of China”, as the fundamental law of accounting, inevitably plays a normative role in accounting practices. The author expounds the normative role of accounting law and accounting supervision on the new Accounting Law.