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本文主要从会计行为规范的角度 ,谈了对修订后的《中华人民共和国会计法》的几点认识 :确立了会计从业资格制度 ;规范了会计行为 ;明确了会计的职责与奖惩 ;强调了会计职业道德建设的重要性。
This article mainly discusses the revised Accounting Law of the People’s Republic of China from the perspective of accounting practices: the establishment of accounting qualification system; the standardization of accounting practices; the clarification of accounting duties and rewards and punishments; the emphasis on accounting The importance of professional ethics.