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九届人大第十二次会议修订的《中华人民共和国会计法》已于2000年7月1日起施行。《会计法》的修订是我国经济建设和法制建设的一件大事,对规范会计行为,保证会计工作的真实性、严肃性,维护金融秩序都有重要的现实意义。结合当前清理整顿账外账和违规经营工作学习《会计法》,有更深刻的感受和体会。不久前,人民银行向各商业银行发出《关于继续做好清理整顿银行账外账及违规经营工作的通知》,要求各行认真做好整章建制工作,制定《防止账外账及违规经营责任制》,继续
The “Law of the People’s Republic of China on Accounting” as amended at the Twelfth Meeting of the Ninth NPC took effect on July 1, 2000. The revision of the Accounting Law is a major event in the economic and legal construction of our country. It has important practical significance to regulate the accounting behavior, ensure the authenticity and seriousness of the accounting work and safeguard the financial order. With the current clean-up and consolidation of books and illegal business management work “Accounting Law”, a more profound feeling and experience. Not long ago, the People’s Bank of China issued the Circular on Continuing to Clean up and Reorganizing Bank-led Accounts and Illegal Operations to all commercial banks, requiring all banks to conscientiously do a good job in building the entire chapter and formulating a system of “ ”,carry on