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随着我国对外开放和经济改革的不断发展,新的经济组织形式不断出现,有些不属于独立的经济组织和机构也出现在经济生活中,如外国企业和有关机构在我国境内设有分支机构、办事机构,这些机构与我国有关经济组织发生经济交往,应当执行我国的会计法律制度。以“其他组织”作为《会计法》适用范围的列举未尽项目,较为适宜和主动。又如一些基金,按照有关规定要独立进行会计核算,国家也发布了相应的会计制度,但“基金”仅是一种经济业务项目而不是一种组织,是否就不执行《会计法》?对此应当具体分析。
With the continuous development of China’s opening up and economic reforms, new forms of economic organizations are constantly appearing. Some independent economic organizations and agencies also appear in economic life. For example, foreign enterprises and relevant agencies have branches in China, Offices, which have economic contacts with the relevant economic organizations in our country, should implement the accounting legal system in our country. It is more appropriate and proactive to enumerate the scope of application of “Accounting Law” by “other organizations”. In another example, some funds are subject to independent accounting in accordance with the relevant regulations, and the state has also issued corresponding accounting systems. However, the “fund” is only an economic business project rather than an organization and does not implement the “Accounting Law” This should be specifically analyzed.