论文部分内容阅读
《中华人民共和国会计法》的颁布是我国会计工作和会计法制建设的一件大事。《会计法》明确了单位负责人依法代表单位行使职权,对本单位会计工作行为和对外提供的会计信息质量负责。明确了单位负责人不得授意、指使、强令会计机构、会计人员违法办理会计事项。这样,随着《会计法》的实施,单位负责人对会计工作和会计信息不断重视和关注,可从根本上规范会计行为,克服当前会计秩序的混乱状况,保证会计资料的真实、完整。当前,必须认真学习,为贯彻《会计法》做好必要的准备工作。常州长江客车集团公司初步做了如下工作。
The promulgation of the “Accounting Law of the People’s Republic of China” is a major event in the construction of accounting work and accounting legal system in our country. The Accounting Law specifies that the person in charge of the unit shall exercise its powers according to the law on behalf of the unit and shall be responsible for the accounting work performed by the unit and the quality of the accounting information provided by the unit. Clarified that the person in charge of the unit shall not give any advice, direct, force the accounting institutions and accounting personnel to handle the accounting matters illegally. In this way, with the implementation of the Accounting Law, the responsible persons of the units continuously pay attention to and pay attention to the accounting work and accounting information, and they can fundamentally regulate the accounting behavior, overcome the chaos in the current accounting order and ensure the authenticity and completeness of accounting information. At present, we must conscientiously study and make the necessary preparatory work for the implementation of the Accounting Law. Changzhou Changjiang Bus Group Company did the following preliminary work.