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中华人民共和国会计法(以下简称会计法)已在今年五月一日起施行。这标志着我国会计工作走上法治的阶段,必将使会计在社会主义经济建设中发挥更大的作用。这是我国会计工作者的一件大事,我们必须认真学习,坚决贯彻,严格执行。(一)学习《会计法》,就要领会和掌握《会计法》的精神实质。《会计法》全文共六章,总结了我国三十多年来社会主义会计的实践经验。主要内容有如下几方面:1、我国会计的作用、性质和组织管理《会计法》第一条表明:“为了加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护国家财政制度和财务制度、保护社会主义公共财产、加强经济管理、提高经济
The People’s Republic of China Accounting Law (hereinafter referred to as the Accounting Law) will come into force on May 1 this year. This marks the stage that the accounting work of our country has embarked on the rule of law and will surely enable accounting to play a greater role in the socialist economic construction. This is an important issue for our country’s accounting workers. We must conscientiously study, resolutely implement and strictly implement it. (A) study “Accounting Law”, we must understand and grasp the “essence of accounting law.” The full text of the Accounting Law consists of six chapters and summarizes the practical experience of socialist accounting in our country over thirty years. The main contents are as follows: 1. The role, nature and organization and management of accounting in China Article 1 of the Accounting Law states: "In order to strengthen the accounting work, ensure that accountants exercise their functions and powers in accordance with the law, give full play to the accounting work in safeguarding the state financial system and finance System, protecting socialist public property, strengthening economic management and raising the economy