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财政部于2001年2月20日以第10号部长令发布了《财政部门实施会计监督办法》(以下简称《办法》),《办法》共五章六十五条,于发布之日起施行。制定《办法》是贯彻实施《中华人民共和国会计法》(以下简称《会计法》),加强会计监管的重要措施,对于规范财政部门会计监督工作,保障财政部门有效实施会计监督,保护公民、法人和其他组织的合法权益,具有重要意义。问:制定本《办法》有何必要性? 答:《会计法》发布实施以来,各地区、各部门、各单位广泛开展了学习、宣传、贯彻《会计法》的活动,促进了全社会
On February 20, 2001, the Ministry of Finance promulgated the Measures for the Implementation of Accounting Supervision by the Financial Sector (hereinafter referred to as the “Measures”) by the Ministerial Decree No.10 on February 20, 2001, which contains a total of 65 chapters and 65 effective from the promulgation date . Formulating the “Measures” is an important measure to implement the Accounting Law of the People’s Republic of China (hereinafter referred to as the “Accounting Law”) and strengthen accounting supervision. It is necessary to regulate the accounting supervision of the financial departments, ensure the effective implementation of accounting supervision by the financial departments, and protect citizens, legal persons And the legitimate rights and interests of other organizations, is of great significance. Q: Why is it necessary to formulate the “Measures”? A: Since the “Accounting Law” was promulgated and implemented, various regions, departments and units have extensively conducted activities of studying, publicizing and implementing the “Accounting Law” and promoted the entire society