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经济越发展,会计工作越显得重要。这是我国经济建设和会计事业50年的发展历程所证明了的基本经验。当前,会计信息失真、设置账外账、财务秩序混乱等突出问题,严重影响了会计职能作用的发挥和会计工作质量的提高。因此,国家修订颁布新《会计法》,强调依法规范会计工作,惩治违法违纪行为,对推动我国市场经济健康有序地发展,促进市场经济的进一步完善,有着十分重要的现实意义。所以,认真学习、贯彻《会计法》,对企业经营管理者和财务人员来说,都是不可或缺的必修课。
The more economic growth, the more important accounting work. This is the basic experience that has been proved in the course of 50 years of economic construction and accounting in our country. At present, such prominent problems as the distortion of accounting information, the setting up of accounts and the disorganization of financial order have seriously affected the function of accounting functions and the improvement of accounting quality. Therefore, the revision and promulgation of a new Accounting Law by the state emphasizes that regulating accounting work according to law and punishing violations of law and discipline have a very important and practical significance in promoting the healthy and orderly development of China's market economy and promoting the further improvement of the market economy. Therefore, conscientiously studying and implementing the “Accounting Law” is an indispensable compulsory course for business managers and financial officers.