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随着市场经济的发展和经济体制改革的深化,社会经济环境发生了很大变化,1993年修订的《会计法》已不能适应当今社会经济发展的需要。新的《会计法》经全国人大九届十二次会议通过,将于今年7月1日起施行。这是完善我国法律制度,促进会计深化改革和健康发展的重要举措,是我国会计生活中的一件大事。 一、新《会计法》的突出特点 1.创造了会计人员依法行使职权的良好环境。过去,国有企业会计人员具有“双重身
With the development of market economy and the deepening of economic system reform, great changes have taken place in the social and economic environment. The “Accounting Law” revised in 1993 can no longer meet the needs of today’s social and economic development. The new “Accounting Law” was approved by the 12th NPC meeting of the Ninth National People’s Congress and will come into force on July 1 this year. This is an important measure to improve our legal system and promote the deepening of the reform and healthy development of accounting. It is a major event in our country’s accounting life. First, the salient features of the new Accounting Law 1. Created a good environment for accountants to exercise their functions and powers according to law. In the past, SOE accountants had a “double body.”