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“经济越发展,会计越重要”。新《会计法》的颁布实施是我国经济生活中的一件大事,它有力地推动会计事业的改革和发展。新《会计法》实施以来,对进一步规范会计信息质量、加强经济管理、提高经济效益、维护社会主义市场经济秩序,更有效地发挥会计在经济建设中的作用,具有重要的作用,但在贯彻执行新《会计法》过程中还存在以下问题。
“The more economic development, the more important accounting”. The promulgation and implementation of the new “Accounting Law” is a major event in our country’s economic life. It effectively promotes the reform and development of the accounting profession. Since the implementation of the new “Accounting Law”, it plays an important role in further regulating the quality of accounting information, strengthening economic management, improving economic efficiency, maintaining the order of the socialist market economy, and giving full play to the role of accounting in economic construction. However, The following problems exist in the implementation of the new Accounting Law.