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《中华人民共和国会计法》(以下简称《会计法》)是我国会计工作的基本法,也是我国经济管理的一项重要经济法规。我国《会计法》制订于1985年,第一次修订于1993年,此次为第二次修订,于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通过。《会计法》中,肯定了会计工作的地位和作用,并规范和保障了会计工作有序开展。《会计法》的修订,是与当时社会经济发展及其对会计的要求紧密相联的。随着我国改革的深化,市场利益主体呈多元化趋势,而政府部门的职能转变和新的经济监督机制的建立尚不
The Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) is the basic law of China’s accounting work and is also an important economic law and regulation of China’s economic management. Our Accounting Law was formulated in 1985, first revised in 1993, and amended this time for the second time. It was passed at the 12th meeting of the Standing Committee of the Ninth National People’s Congress on October 31, 1999. Accounting Law, affirmed the status and role of accounting work, and regulate and guarantee the orderly conduct of accounting work. The revision of the Accounting Law was closely linked to the then socio-economic development and its requirements for accounting. With the deepening of the reform in our country, the main interests of the market are diversified. However, the functional transformation of government departments and the establishment of a new economic supervisory mechanism have not yet been established