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新的《会计法》实施中有几个关系很值得关注,本文谈些看法。1.国家统一的会计制度与会计准则的关系新《会计法》第八条规定:“国家实行统一的会计制度。”其含义在新《会计法》第50条作出了具体解释,即:“国家统一的会计制度,是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。”《中华人民共和国会计法讲话》(以下简称《讲话》)还进一步指出:“会计制度是指政府管理部门对处理会计事务所制定的规章、准则、办法等规范
There are several relationships in the implementation of the new Accounting Law that deserve our attention. 1. National unity of the accounting system and the relationship between accounting standards The new ”Accounting Law,“ Article VIII provides: ”The state implements a unified accounting system.“ Its meaning in the new ”Accounting Law“ Article 50 made a specific explanation, namely : ”The unified national accounting system refers to the system formulated by the financial department of the State Council in accordance with this Law on the accounting, accounting supervision, accounting institutions and accounting personnel as well as the accounting management.“ ”The People's Republic of China Accounting Law Speech“ Referred to as ”speech“) also further pointed out: ”Accounting system refers to the government departments to deal with accounting regulations, guidelines, methods and other norms