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第九届全国人民代表大会常务委员会第十二次会议修订的《中华人民共和国会计法》,自今年 7月 1日起施行。这是我国经济社会生活中的一件大事 ,必将有力地推动会计改革和发展 ,确保会计工作在现代经济管理中发挥更加重要的作用。从去年 1 0月 ,新修订的《会计法》公布后 ,全国预算会计界的同志迅速掀起了学习、宣传《会计法》的热潮 ,积极做好贯彻新《会计法》的各项准备工作 ,并将学习《会计法》的心得体会和建议设想撰写成文寄给本刊 ,现将部分来稿摘编如下 ,以表达各地同仁认真贯彻《会计法》,进一步做好预算会计工作的共同决心和愿望。
The Accounting Law of the People’s Republic of China as amended at the 12th meeting of the Standing Committee of the Ninth National People’s Congress has come into force on July 1 this year. This is a major event in our country’s economic and social life and will surely vigorously promote accounting reform and development so as to ensure that accounting work plays an even more important role in modern economic management. Since the publication of the newly revised Accounting Law in October last year, comrades in the national budget accounting profession have quickly set off a wave of studying and publicizing the “Accounting Law” and are actively preparing for the implementation of the new “Accounting Law” And will learn the “Accounting Law” experience and suggestions to write a written idea to write, now part of the manuscript abstracts below, to express my colleagues around the conscientiously implement the “Accounting Law” to further improve the budget accounting work of the common determination and aspirations.