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《会计法》有一个明显的特点,它是从经济法的角,而不是从会计的角度来谈会计工作的.《会计法》是经济法的一个组成部分,它必须体现客观经济规律的要求.只有按照客观经济规律制定的《会计法》才能发挥它应有的作用.反过来,《会计法》也是实现经济规律要求的法律保障,它能为经济规律发挥作用创造条件. 会计工作具有严格按制度办事的特点,《会计法》把已经建立起来的、符合客观规律要求的制度,赋予法律效力,做到令行禁止. 社会主义公有制是社会主义国家的经济
There is an obvious characteristic of “Accounting Law”, which refers to accounting work from the perspective of economic law, not from an accounting point of view. “Accounting Law” is an integral part of economic law and it must reflect the requirements of objective economic laws Only the “accounting law” formulated in accordance with objective economic rules can play its due role.In turn, the “accounting law” is also the legal guarantee for the realization of economic laws and regulations, which can create the conditions for the functioning of economic laws. According to the characteristics of the work of the system, the “Accounting Law” gives the legal effect to the established system that meets the objective laws and regulations, so that the order is forbidden. "Socialist public ownership is the economy of a socialist country