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八届人大常委会五次会议于1993年12月29日通过了《关于修改(中华人民共和国会计法)的决定》,这是对六届人大九次会议通过并颁布的《中华人民共和国会计法》(以下简称《会计法》)实施8年来的调整、补充和完善。对发展和壮大社会主义市场经济具有非常重大的现实意义。 1.加强会计法制建设,是完善国家法制体系的重要环节,也是社会主义市场经济正常运行的保障 社会主义市场经济是法制经济,法制经济必须建设完整的法律体系。而法律体系的确立,必须制定完整的具体的法制制度,法制制度的健全,又必须从完善和发展
The Fifth Session of the Standing Committee of the Eighth National People’s Congress passed the “Decision on Amending (Accounting Law of the People’s Republic of China)” on December 29, 1993. This is the “Accounting Law of the People’s Republic of China” passed and promulgated by the Ninth Ninth National People’s Congress. The “Accounting Law” (hereinafter referred to as the “Accounting Law”) has been adjusted, supplemented, and improved over the past eight years. It is of great practical significance to develop and strengthen the socialist market economy. 1. Strengthening the construction of accounting legal system is an important part of the improvement of the national legal system and is also the guarantee for the normal operation of the socialist market economy. The socialist market economy is a legal system economy, and the legal system economy must establish a complete legal system. The establishment of a legal system must establish a complete and specific legal system. The soundness of the legal system must be improved and developed.