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新的《会计法》突出了“规范会计行为,保证会计资料真实、完整”的立法宗旨,具有很强的针对性和现实意义。现就会计行为规范谈点认识。 新的《会计法》规定:各单位必须根据实际发生的经济业务事项进行会计核算,填制会计凭证,登记会计帐薄,编制财务会计报表。并对填制会计凭证、登记会计帐薄和编制财务会计报告作了具体规定:同时对假帐作出特别规定。要求会计机构和会计人员必须依照《会计法》的规定进行会计核算,使会计核算规范化。
The new Accounting Law promulgates the legislative purpose of “regulating accounting behavior and ensuring that accounting information is true and complete”, and has strong pertinence and practical significance. Accounting practices now talk about point of understanding. The new “Accounting Law” stipulates that: All units must be based on the actual economic and business matters accounting, fill in accounting vouchers, accounting books, the preparation of financial and accounting statements. And to fill in accounting vouchers, accounting books and prepare financial accounting reports made specific provisions: At the same time make special provisions for false accounts. Requires accounting institutions and accountants must be in accordance with the “Accounting Law” provisions of accounting, accounting standardization.