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中国的会计改革与发展,经历了一个由高度集中统一的计划经济体制下的会计模式到计划经济为主、市场经济为辅,计划经济与市场经济相结合,直到实行社会主义市场经济的转换。会计立法这一创新是根据社会主义市场经济建立和发展要求与会计市场化改革的历史进程而逐步展开的,经济体制变革中的会计市场化改革越深入,《会计法》在适应性修正与修订中的立法创新之处便越突出。而随着具有切实性与针对性的立法创新程度的加强,《会计法》在实施中所体现出来的历史贡献与成就更加显著。
China’s accounting reform and development have undergone a transition from an accounting mode under a highly centralized and unified planned economy system to a planned economy and supplemented by a market economy and a combination of a planned economy and a market economy until the socialist market economy is implemented. The innovation of accounting legislation is based on the historical process of the establishment and development of socialist market economy and the reform of accounting market. The reform of accounting market in the reform of economic system is more in-depth, and the “Accounting Law” The more prominent are the legislative innovations. With the strengthening of the practical and pertinent legislative innovation, the historical contribution and achievements embodied in the Accounting Law are more significant.