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经九届全国人大常委会第十二次会议修订的《中华人民共和国会计法》将于今年7月1日正式实施,这是我国会计法制建设和经济工作中的一件大事,各单位负责人、分管财务工作领导和财务人员要认真学习、贯彻《会计法》的有关精神实质。 充分认识《会计法》在市场经济中,特别是在经营管理工作中的重要意义和作用 《会计法》是会计行为的最高法律规定。它不仅对规范会计工作行为,提高会计信息质量,维护市场经济秩序具有重要意义,而且对促进各单位依法经营,加强财务与经营管理,提高经济效益也具有现实
The “Accounting Law of the People’s Republic of China” as amended by the Twelfth Session of the Ninth National People’s Congress Standing Committee will be officially implemented on July 1 this year. This is a major event in the legal construction and economic work of the accounting system in our country. In charge of the financial leadership and financial personnel to conscientiously study and implement the “Accounting Law” the spirit of the substance. Fully understand the “Accounting Law” in the market economy, especially in the management of the work of the important significance and role of “Accounting Law” is the highest legal accounting act. It is not only important for standardizing the behavior of accounting work, improving the quality of accounting information, and maintaining the order of the market economy, but also for promoting the management of all units according to law, strengthening financial and management, and improving economic efficiency