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笔者每次研读《会计法》时,总有一种强烈的不满足感。 首先,作为会计法律体系中最高层次的法律,整部《会计法》似乎是一部财务会计法,没有体现现代会计的完整内容。《会计法》多次提到“确认”、“计量”、“记录”、“报告”、“资产”、“负债”、“收入”、“费用”、“真实性”,“必须符合国家统一的会计制度的规定”等具有财务会计标志的概念与思想,除了在总则第1条中提到了“加强经济管理和财务管理,提高经济效益”之外,再没有其他地方体现肯定与重视管理会计的思
Every time I study “Accounting Law”, there is always a strong sense of dissatisfaction. First of all, as the highest-level law in the legal system of accounting, the whole “accounting law” seems to be a financial accounting law that does not reflect the complete content of modern accounting. The Accounting Law repeatedly refers to “confirmation,” “measurement,” “record,” “report,” “assets,” “liabilities,” “revenue,” “expense,” “truth,” and “ Of the accounting system with the concept of financial accounting and other concepts and ideas, in addition to the general provisions of article 1 referred to ”strengthen economic and financial management and improve economic efficiency", no other place to reflect and pay attention to management accounting Thinking