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修订后的《会计法》是一部具有重要历史意义的会计根本大法。本文主要从立法宗旨、会计责任主体、会计监督和法律责任等方面分析了它的内涵和重要意义 ;同时就个人认识提出了几个值得商讨的问题。
The revised “Accounting Law” is an accounting principle of great historic significance. This paper mainly analyzes its connotation and significance from the legislative purposes, the main body of accounting responsibility, accounting supervision and legal responsibility. At the same time, it raises several issues to be discussed on the basis of personal understanding.