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会计是经济管理的重要组成部分。办经济离不开会计,经济越发展,会计越重要,这是经济发展的客观要求。1985年由中华人民共和国主席颁布实施的《中华人民共和国会计法》,是加强会计工作,维护国家财政制度和财务制度、保护社会主义公共财产的需要;是加强经济管理、提高经济效益的需要;是顺利地进行经济体制改革的需要。有些企业领导对实施《会计法》的重要意义认识明确,根据经济业务需要配备财会人员,领导会计机构、会计人员和其他人员执行《会计法》,保障会计人员的职权
Accounting is an important part of economic management. The economy can not be separated from accounting. The more economic growth, the more important the accounting is. This is an objective requirement for economic development. The “Accounting Law of the People’s Republic of China” promulgated by the chairman of the People’s Republic of China in 1985 is a need to strengthen accounting work, safeguard the state financial system and financial system and protect socialist public property; it is necessary to strengthen economic management and enhance economic efficiency; It is the need of a smooth reform of the economic system. Some business leaders have a clear understanding of the significance of the implementation of the Accounting Law, allocate accounting personnel according to their economic business needs, lead the accounting agencies, accountants and other personnel to implement the Accounting Law and safeguard accountants’ powers