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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、会计资料的真实性、完整性负有的法律责任,加强了对会计人员的资格管理,强化了对会计工作的制约和监督,加大了对会计违法行为的处罚力度。但《会计法》的部分法律适用性仍是一个值得探讨的问题,在涉及具体会计工作时,其规范性、强制性可能会进入法律适用的“灰色区域”,进而影响到《会计法》实施的结果。
The new Accounting Law, which came into force on July 1, 2000, clarified the legal responsibilities of the head of the unit for the authenticity and completeness of the accounting work and accounting information of the unit, strengthened the qualification management of the accountants and strengthened Restricting and supervising accounting work has intensified penalties for accounting irregularities. However, part of the legal applicability of the Accounting Law is still a problem worth exploring. When it comes to specific accounting work, its normative and mandatory nature may enter the “gray area” of the application of law and thus affect the implementation of the Accounting Law the result of.