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近年来,一些地区进行了会计委派制试点。据不完全统计,到1998年末,全国共有105个地级区(市)、414个县(市)进行了试点,直接或间接委派会计人员14472人,取得了一定成绩。但是,这项工作的推行,无论在法律上、理论上,还是在实践中都存在许多矛盾和问题,需要认真加以研究、探讨。一、会计委派制没有法律基础1999年10月31日第九届全国人民代表大会常务委员会第十二次会议修订,将于2000年7月1日起施行的《会计法》是规范会计行为,保证会计资料真实、完整,维护社会主义市场经济秩序,指导会
In recent years, some regions have conducted accreditation of accountants. According to incomplete statistics, by the end of 1998, there were 105 prefecture-level districts (cities) and 414 counties (cities) piloted in China, directly or indirectly assigning 14,472 accountants and achieved some success. However, there are many contradictions and problems in the implementation of this work, no matter in law, theory or practice, and need to be carefully studied and discussed. I. Accounting Appointment System Has No Legal Basis On October 31, 1999, the 12th meeting of the Standing Committee of the Ninth National People’s Congress was amended. The Accounting Law, which will come into force on July 1, 2000, regulates accounting practices. To ensure that accounting information is true and complete, safeguarding the socialist market economic order and guidance