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新会计法的发布实施,是规范会计行为、保证会计资料真实完整,促进会计工作更好地加强管理、提高经济效益,维护社会主义经济秩序的重要措施,对注册会计师(以下简称 CPA)的执业更具有重要的现实意义。1、新会计法从根本上改善了会计信息质量,有助于 CPA 执业的顺利开展。会计信息的质量在很大程度上依赖于单位内部会计工作的好坏,新会计法为确保会计基础信息的质量,在内容上进行了较大的调整。首先,总则第四条明确规定“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。”这将彻底扭
The promulgation and implementation of the new accounting law is an important measure to standardize accounting practices, guarantee the integrity of accounting information, and promote the accounting work to better strengthen management, enhance economic efficiency and maintain the socialist economic order. The practice of CPA (hereinafter referred to as CPA) More important and practical significance. 1, the new accounting law fundamentally improved the quality of accounting information, help CPA practice smoothly. The quality of accounting information depends to a large extent on the quality of internal accounting work in the unit. The new accounting law makes great adjustments to the content in order to ensure the quality of the basic accounting information. First of all, Article IV of the General Provisions clearly stipulates that “the person in charge of the unit is responsible for the authenticity and completeness of the accounting and accounting information of the unit.”