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1985年5月1日,新中国第一部《会计法》开始施行。《会计法》的颁布实施,标志着我国会计工作进入了一个新的发展阶段。《会计法》实施五年来,在推动会计工作水平不断提高,保障会计人员依法行使职权,加速会计工作法治化进程等方面,都发挥了重要作用。如何进一步贯彻实施《会计法》,对于会计工作的治理整顿,充分发挥会计工作在维护财经法纪、保护社会主义公共财产、加强经济管理、提高经济效益中的作用,有着重要的意义。一、《会计法》实施以来,取得了很大成效《会计法》公布和实施后,财政部门在各级政府、人大的领导,支持下,采取多种形式和措施,有组织、有计划、有步骤地宣传和贯彻《会计法》,取得了很大成效。随着《会计法》的贯彻实施,会计工作的地位明显提高,会计管理职能有所加强,会计人员献身会计事业的精神得到很大发扬。
May 1, 1985, New China’s first “Accounting Law” came into effect. The promulgation and implementation of “Accounting Law” indicates that our country’s accounting work has entered a new stage of development. In the five years since the implementation of the “Accounting Law”, it has played an important role in promoting the continuous improvement of accounting work, ensuring that accountants exercise their powers according to law, and accelerating the legalization of accounting work. How to further implement the “Accounting Law” is of great significance to the management and rectification of accounting work, to give full play to the role of accounting work in safeguarding financial and economic laws and regulations, protecting socialist public property, strengthening economic management and improving economic efficiency. I. The Great Achievements Achieved since the Implementation of the Accounting Law After the promulgation and implementation of the Accounting Law, the financial department has taken various forms and measures under the leadership and support of all levels of government and people’s congresses and has organized, planned, Step by step to promote and implement the “Accounting Law”, and achieved great success. With the implementation of the Accounting Law, the position of accounting work has obviously improved. The functions of accounting management have been strengthened. The devotion of accountants to the accounting profession has been greatly promoted.