论文部分内容阅读
第八届全国人大常委会第五次会议通过了《修改〈中华人民共和国会计法〉的决定》,对1985年发布的《会计法》进行修改。这是我国会计法制建设继颁发《中华人民共和国注册会计师法》、发布实施“两则”“两制”之后取得的又一重要成果。《会计法》实施以来,在加强会计工作管理,维护国家财经纪律,充分发挥会计职能作用等方面,取得了显著的成效。随着改革开放的深入和社会主义市场经济的发展,会计工作在改革
The Fifth Session of the Eighth NPC Standing Committee passed the Decision of Amending the Accounting Law of the People’s Republic of China, amending the Accounting Law promulgated in 1985. This is another important achievement achieved after the promulgation of the “Law of the People’s Republic of China on Certified Public Accountants” and the promulgation and implementation of “two principles and two systems” following the establishment of the legal system of accounting in our country. Since the implementation of the Accounting Law, remarkable achievements have been made in strengthening the management of accounting work, safeguarding the national financial and economic discipline, and giving full play to the role of accounting functions. With the deepening of reform and opening up and the development of the socialist market economy, accounting work is undergoing reform