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一、会计人员要认真学习《会计法》 新《会计法》,以邓小平理论和党的十五大精神为指导,总结我国会计工作实践经验,借鉴国际惯例,切实解决会计工作存在的突出问题,科学地总结了我国第一部和第二部会计法实施以来的经验和教训,特别是改革开放以来,社会主义市场经济不断发展,对会计工作提出许多新的要求,需要调整相应的法律规范,以规范会计行为,适应经济改革与发展的要求。新《会计法》与修订前的《会计法》比较,修改了21条,增加了30
First, the accounting staff should conscientiously study the new “Accounting Law” of “Accounting Law”, guided by Deng Xiaoping Theory and the 15th Party Congress, summarize the practical experience of accounting work in our country, draw lessons from international practice and conscientiously solve outstanding problems in accounting work, Scientifically summed up the experience and lessons learned since the first and second parts of China’s accounting law were put into effect. Since the reform and opening up, in particular, the socialist market economy has been constantly developing and many new requirements have been set for accounting work. Corresponding laws and regulations need to be adjusted, To regulate accounting practices, to adapt to the requirements of economic reform and development. Compared with the pre-revision Accounting Law, the new Accounting Law was amended by 21 articles, an increase of 30