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《会计法》公布施行,到今年5月1日正好六周年了。实践证明,国家通过立法,以法律形式肯定会计工作的地位和作用,规定会计事务处理的基本原则和规范,为会计人员依法行使职权提供法律保障,对加强会计管理,保证会计工作正常进行,促进经济管理体制改革,提高经济效益,起到了积极作用。但是,从全国情况看,认真施行《会计法》的单位还不多,有不少会计基础工作薄弱,管理混乱;帐目不清,数字不实;会计监督不力,财经纪律松驰;不善于运用会计资料分析经济活动情况、当好领导参谋、改善经营管
The “Accounting Law” was promulgated and implemented. It is just around the 6th anniversary of May 1 this year. Practice has proved that the state, through legislation, affirms the status and role of accounting work in the form of law, stipulates the basic principles and norms of accounting affairs, provides legal guarantee for accountants to exercise their functions and powers in accordance with the law, and strengthens accounting management so as to ensure that accounting work is conducted normally and promotes Economic management system reform, improve economic efficiency, played an active role. However, judging from the national circumstances, there are not many units that conscientiously implement the “Accounting Law” and many of them have weak foundation and chaotic management; unclear accounts and unrealistic figures; weak accounting supervision and loose financial and economic discipline; Use accounting data to analyze economic activity, and be good leaders and staff to improve management