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1999年10月31日,第九届全国人民代表大会常务委员会第12次会议修订通过了《中华人民共和国会计法》,中华人民共和国主席江泽民发布第24号令,自2000年7月1日起施行《会计法》是我国社会主义市场经济的重要法律。制定和修订《会计法》的宗旨是:规范会计行为,保证会计信息真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序。此次修订并重新发布的《会计法》共7章52条,与修订前的《会计法》16章30条)相比,修订了21条,增加了30条,删除或合并了8条,未作修改的1条。其特点如下:1、立法宗旨对现实的针对性更强、更准确
On October 31, 1999, the 12th meeting of the Standing Committee of the Ninth National People’s Congress revised and passed the Accounting Law of the People’s Republic of China. President Jiang Zemin of the People’s Republic of China issued Decree No. 24, which came into force on July 1, 2000 The “Accounting Law” is an important law in China’s socialist market economy. The purpose of formulating and revising the “Accounting Law” is to standardize accounting practices, ensure the authenticity and integrity of accounting information, strengthen economic management and financial management, raise economic efficiency and safeguard the order of the socialist market economy. The revised and re-issued “Accounting Law,” a total of seven chapters 52, compared with the “Accounting Law” before the amendment of Chapter 16 of Chapter 30), amended 21, an increase of 30, delete or merge eight, 1 without modification. Its characteristics are as follows: 1, the legislative purpose of the reality of the more targeted and more accurate