论文部分内容阅读
一、总会计师条例制定的理论依据总计会师条例应根据我国法律的规定和经济体制改革的需要制定。《中华人民共和国宪法》是我国社会主义建设的根本大法。它是把马克思主义的基本原理同中国国情相结合的产物,是我国社会主义建设实践经验的总结。《宪法》第十四条规定,国家要“完善经济管理体制和企业经营管理制度,实行各种形式的社会主义责任制”,“厉行节约,反对浪费”,不断提高经济效益。《中华人民共和国会计法》是以《宪法》作为
I. Theoretical Basis for the Establishment of the Chief Accountant Ordinance The total enrollees Ordinance should be formulated in accordance with the provisions of our laws and the needs of the reform of the economic system. The “Constitution of the People’s Republic of China” is the fundamental law of our country’s socialist construction. It is a product of combining the basic tenets of Marxism with China’s national conditions and is the conclusion of the practical experience of our socialist construction. Article 14 of the Constitution stipulates that the state shall “improve its economic management system and enterprise management system and implement various forms of socialist responsibility system,” “practice economy and oppose waste,” and continuously improve economic efficiency. The People’s Republic of China Accounting Law is based on the Constitution