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我国从1985年制定《公计法》,经过1993年的修正,到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,已是第三次公布《会计法》了。法律规范是由国家制定和认可,反映统治阶级意志,并由国家强制保证实施的一种行为规范。这次重新修订《会计法》,完善会计法律制度,对于规范会计行为,提高会计信息质量,更有效地发挥会计在经济建设中的作用,具有非常重要的意义。
Since 1985, China enacted the Law of the People’s Republic of China and was amended by 1993 to the twelfth meeting of the Standing Committee of the Ninth National People’s Congress on October 31, 1999. It is the third time that the Accounting Law has been promulgated. It’s Legal norms are formulated and approved by the state, reflecting the will of the ruling class, and a mandatory national code of conduct to implement the code of conduct. This revision of the Accounting Law and the perfection of the legal system of accounting are of great significance for standardizing accounting practices, improving the quality of accounting information and giving full play to the role of accounting in economic construction.