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2000年7月1日开始实施的新《会计法》明确了单位负责人对本单位会计工作和会计资料的真实性、完整性负责,突出了公司、企业会计核算的特别规定,强化了国家、社会和单位内部三位一体的会计监督体系,规定了实行会计人员从业资格管理制度,加大了对违反会计法行为的惩治力度,同时,也拉开了新一轮会计改革的序幕,为进一步深化我国的会计改革提供了法律依据。一、实行全国统一的会计核算制度 (一)现行行业会计制度已不适应现阶段社会主义市场经济发展的要求新中国成立以来,我国的财务会计制度曾进行过几次变革,其中以1993年的改革影响最大。这次改革发布了《企
The new Accounting Law, which came into force on July 1, 2000, clearly stipulates that the person in charge of the unit is responsible for the authenticity and completeness of the accounting and accounting materials of the unit and highlights the special provisions of the accounting of enterprises and enterprises, and strengthens the national and social And the unit’s internal trinity of the accounting supervision system provides for the implementation of accounting personnel qualification management system, increased penalties for violations of accounting law, but also opened a prelude to a new round of accounting reform, in order to further deepen our country’s Accounting reform provides the legal basis. First, the implementation of a unified national accounting system (A) the current industry accounting system has not adapted to the requirements of the development of the socialist market economy Since the founding of new China, China’s financial accounting system has undergone several changes, including 1993 The reform has the greatest impact. The reform released "enterprises