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《小企会计制度》将于2005年1月1日起在全国范围内实施,近日,财政部、国家税务总局发出了《关于加强<小企业会计制度>贯彻实施工作》的通知,(本刊本期选登)要求小企业负责人应当对本企业的会计工作和会计资料的真实性、完整性负责。
Small Accounting System will be implemented on January 1, 2005 nationwide. Recently, the Ministry of Finance and the State Administration of Taxation issued a circular on strengthening the implementation of the Accounting System for Small Enterprises The current election board) requires the person in charge of small businesses should be responsible for the authenticity and integrity of the accounting and accounting information of the enterprise.