论文部分内容阅读
新中国的会计伴随着共和国的脚步一同走过了40年。它不断发展和完善,为祖国的经济建设发挥了重要作用。在会计发展过程中,会计法制建设的状况是会计发展水平的标志之一。一、新中国会计法制建设的历程会计法制建设的基础在于建立会计法律制度。本文所指会计法律制度是采用广义的法律涵义,其中既含有狭义的法律,也包括行政规约在内。新中国会计法制建设的历程,可以大致分为两个阶段。前一阶段,从新中国成立到1985年,其间,建立了较完整的会计行政规约并由此建立了会计秩序。由于这一阶段的会计法制
New China’s accountants accompanied the Republic’s footsteps for 40 years. Its continuous development and improvement have played an important role in the economic construction of the motherland. In the process of accounting development, the status of accounting legal system construction is one of the indicators of the level of accounting development. First, the new accounting system of China’s legal history The basis of accounting legal system lies in the establishment of accounting legal system. This article refers to the accounting legal system is the generalized legal meaning, which contains both narrow law, including the administrative regulations included. The process of building legal accounting system in new China can be broadly divided into two stages. The previous stage, from the founding of New China to 1985, during which the establishment of a more complete accounting regulations and the establishment of an accounting order. Due to this stage of the accounting system