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1985年颁布并实施的中华人民共和国会计法,经过八年实践,又诞生了新的会计法。新法总的章节结构,与原法没有多大修改。但从会计法的适用范围、核算手段、各级会计机构、会计人员与宏观管理会计行为的职能部门的制约监督责任,各类企业的法人代表与会计人员法律责任等方面,均有较大修改。新颁布的会计法,是经过多年实践,适应了由计划经济模式向市场经济过渡后
The Accounting Law of the People’s Republic of China, promulgated and implemented in 1985, gave birth to a new accounting law after eight years of practice. The general structure of the new law, not much change with the original method. However, the scope of application of accounting law, means of accounting, accounting agencies at all levels, accounting personnel and macro-management accounting functions of the department’s responsibility to supervise the supervision, legal representative of all types of enterprises and accounting personnel legal responsibility, etc., . The newly promulgated accounting law, after many years of practice, adapted from the planned economy to the market economy after the transition