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第八届全国人民代表大会常务委员会第五次会议审议了国务院关于《中华人民共和国会计法修正案(草案)》的议案,决定对《中华人民共和国会计法》作如下修改: 一、第一条修改为:“为了规范和加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用,制定本法。” 二、第二条修改为:“国家机关、社会团体、企业、事业单位、个体工商户和其他组织办理会计事务,必须遵守本
The Fifth Session of the Eighth National People’s Congress Standing Committee examined the proposal of the State Council on “The Amendment to the Accounting Law of the People’s Republic of China (Draft)” and decided to make the following changes to the “Accounting Law of the People’s Republic of China:” Article 1 Be amended as follows: “This Law is formulated in order to regulate and strengthen accounting work, to ensure that accountants exercise their functions and powers in accordance with the law, to give full play to the role of accounting work in maintaining the order of the socialist market economy, strengthening economic management and improving economic efficiency.” II. Article 2 Amended as: "State organs, social groups, enterprises, institutions, individual industrial and commercial households and other organizations for accounting matters, must comply with this