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1999年10月31日,九届全国人大常委会第十二次会议审议通过了经修订的《中华人民共和国会计法》(以下简称《会计法》)。在《会计法》修订发布之际,财政部副部长张佑才回答了记者的有关问题。问:1993年,我国对《会计法》进行了第一次修订,请您谈谈为什么今年要再次修订《会计法》?答:修订《会计法》的主要目的是完善会计法律制度,规范会计行为,保证会计职能作用的发挥。《会计法》自实施以来,对规范和加强会计工作,起到了积极作用。但随着改革开放的不断深入和市场经济的进一步发展,会计工作所面临的社会经济环境与1993年修订《会计法》时相比,已
On October 31, 1999, the Twelfth Meeting of the Standing Committee of the Ninth National People’s Congress examined and adopted the Revised Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law). In the “Accounting Law” revised release, the Vice Minister of Finance Zhang Youcai answered reporters questions. Q: In 1993, our country made the first revision of the Accounting Law. Would you please talk about why we need to revisit the “Accounting Law” again this year? A: The main purpose of revising the “Accounting Law” is to perfect the legal system of accounting and regulate accounting Behavior, to ensure the role of accounting functions. Since its implementation, the Accounting Law has played an active role in regulating and strengthening the accounting work. However, with the continuous deepening of reform and opening up and the further development of the market economy, the socio-economic environment for accounting work has been changed compared with the 1993 revision of the Accounting Law