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《中华人民共和国会计法》(以下简称《会计法》)自1985年颁布实施以来,以法律形式肯定了会计工作的地位和作用,为会计人员依法行使职权提供了法律保障,对于加强会计工作,维护国家和社会公众利益,加强经济管理,提高经济效益发挥了重要作用。随着社会主义市场经济体制的建立和改革开放的深入发展,会计核算、监督职能的扩大,日益显示出《会计法》的狭隘性和不适用性。为此,全国人大八届五次会议于1993年12月29日通过《关于修改〈中华人民共和国会计法〉的决定》,并予公布实施。这是会计工作中的一件大事,必将产生积极的影响。通过认真学习《会计法(修正)》,笔者认为,它具有以下几个鲜明的特点: (一)适应了社会主义市场经济的发展,体现了法
Since the enactment of the Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”) in 1985, it has affirmed the status and role of accounting work in the form of law and has provided legal protection for accountants to exercise their functions and powers in accordance with the law. It is necessary to strengthen the accounting work, Safeguard national and social public interests, strengthen economic management, improve economic efficiency has played an important role. With the establishment of the socialist market economic system and the further development of reform and opening up, the expansion of accounting and supervisory functions has increasingly shown the narrowness and inappropriability of the Accounting Law. To this end, the Fifth Plenary Session of the Eighth National People’s Congress passed the Decision on Amending the Accounting Law of the People’s Republic of China on December 29, 1993 and promulgated and implemented. This is a major event in the accounting work, will have a positive impact. Through careful study of “Accounting Law (Amendment),” I believe that it has the following distinctive features: (A) to adapt to the socialist market economy, reflects the law