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《中华人民共和国会计法》从1985年5月1日起颁布实施到现在已整整六年了。六年来,它对加强会计管理工作、开创会计工作新局面,起着十分重要的作用,并具有深远的意义。但是,我们还必须看到,由于种种原因,仍有不少单位并不重视《会计法》的各项规定。比较普遍的问题是:随意截留利润,隐瞒收入或擅自扩大成本开支范围和提高费用开支标准等,以至形成“假帐真算”、“真帐假算”,弄虚作假等违法行为。在国家财政、审
The Accounting Law of the People’s Republic of China was promulgated and implemented from May 1, 1985 to the present for exactly six years. In the past six years, it has played a very important role in strengthening accounting management and opening up a new situation in accounting work, and it has far-reaching significance. However, we must also see that for various reasons, quite a few units do not attach importance to the provisions of the Accounting Law. The more common problems are: arbitrary interception of profits, concealment of revenue or unauthorized expansion of the scope of costs and expenditures, and so on. As a result, illegal activities such as “false accounting,” “real accounting fraud,” fraud and fraud are formed. In the state finance, trial