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《会计法》顺其自然地适应了市场经济对企业的会计统一进行管理的要求社会主义市场经济的一个明显特征,就是法制经济。会计工作做为一切经济工作的组成部分和重要基础,必须无条件地接受国家法律的监督和约束,这是法制社会公民的责任和义务。《会计法》是调整经济活动中会计关系、规范会计行政法规及其它有关会计法规的核心和统帅,是最基本的会计法,是一切会计法规的母法,是制定和修订其他会计法规的依据和指导一切会计工作的准绳,在会计法规体系中处于核心和统领地位。
The “Accounting Law” naturally follows the requirements of the market economy for the management of the accounting unification of enterprises. One obvious feature of the socialist market economy is the legal economy. As an integral part and an important foundation of all economic work, accounting work must be unconditionally accepted and supervised and bound by the laws of the country. This is the responsibility and obligation of legal-system social citizens. The “Accounting Law” is the core and commander in charge of adjusting the accounting relations in economic activities, standardizing accounting administrative regulations and other relevant accounting laws and regulations. It is the most basic accounting law and the mother law of all accounting laws and regulations and is the basis for formulating and revising other accounting regulations And guiding the standard of all accounting work, in the accounting rules and regulations in the core and leading position.