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去年一月经第六届全国人民代表大会常委会第九次会议审议通过的《中华人民共和国会计法》已经颁布一年多了。我们祝贺我国《会计法》实施一年来所取得的巨大胜利!大家知道,《会计法》是调整国家机关、企事业等单位在处理会计事务中的经济关系的法律规范。在现代宏观和微观的经济管理中,尤其需要运用会计反映经济情况,监督经济活动,核算经济效果,以提高经济效益,促进国民经济的发展。实施《会计法》是我国社会主义经济建设过程中加强法制建设的又一重要成果,是加强我国社会主义行政法制工作中的一件大事,它
In January last year, the “Accounting Law of the People’s Republic of China” passed the Ninth Session of the Standing Committee of the Sixth National People’s Congress for over a year has been promulgated. We congratulate on the tremendous victory we have won in the implementation of the Accounting Law of the People’s Republic of China in the past year. As we all know, the “Accounting Law” is the legal norm for adjusting the economic relations between state organs, enterprises and other units in handling accounting affairs. In modern macro and micro economic management, it is especially necessary to use accounting to reflect the economic situation, supervise economic activities and account for economic results in order to enhance economic efficiency and promote the development of the national economy. The implementation of “Accounting Law” is another important achievement of strengthening the legal system construction in the process of socialist economic construction in our country. It is an important event in strengthening the work of our country’s socialist administrative legal system