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1985年7月10日,财政部发出《关于认真抓好<会计法>贯彻实施工作的通知》,对今年下半年应当做好的几项工作作了部署。通知要求各地方、各部门层层举办《会计法》讲习班,宣讲《会计法》的立法宗旨和各项规定的精神实质。通知要求今年下半年内国务院各部门和各省、自治区、直辖市财政厅(局)根据本地区,本部门的情况,采取适当形式,组织一定力量,对《会计法》各项规定的贯彻执行情况进行一次检查。检查的内容主要包括:(1)各单位办理会计事务中取得和审核原始凭证的制度是否健全,有关制度是
On July 10, 1985, the Ministry of Finance issued the Circular on Doing a Good Job in Implementing the Accounting Law, and made arrangements for several tasks that should be done in the second half of this year. The circular requires that all localities and departments hold “accounting law” workshops at various levels to preach the legislative purpose of the Accounting Law and the spiritual essence of the various provisions. The circular requires that in the second half of this year, the departments under the State Council and the finance departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government should adopt appropriate forms and organize certain forces in light of the conditions in their respective regions and departments to carry out the implementation of the provisions of the Accounting Law Check once. The contents of the inspection mainly include: (1) Whether the system for obtaining and verifying the original vouchers in the accounting affairs of various units is sound, and the relevant system is