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全面贯彻落实《会计法》,是当前乃至今后一个时期各级财政机关的一项重要任务。如何保证新《会计法》全面、有效、持久地实施,笔者认为:首先要从财政机关自身做起,完善、强化并发挥各级财政机关的监督管理职能。目前至少要解决三个方面的问题: 一、财政机关领导重视到位,是实施《会计法》的前提条件《会计法》规定:“国务院财政部门主管全国的会计工作。县级以上地方各级人民政府财政部门管理本行政区域内的会计工作”。这不仅是一种权利,更是一种责
The full implementation of the “Accounting Law” is an important task of the financial authorities at all levels at present and for a time to come. How to ensure that the new Accounting Law will be implemented in a comprehensive, effective and lasting manner? The author thinks: First of all, we should start from the financial authorities themselves and improve, supervise and give full play to the supervision and management functions of the financial authorities at all levels. At present, at least three problems must be solved: First, the emphasis placed by the leaders of the financial authorities is a prerequisite for the implementation of the Accounting Law The Accounting Law stipulates: “The financial department of the State Council shall be responsible for accounting work throughout the country. People’s government financial department manages the accounting work within the administrative region ”. This is not only a right, it is more of a responsibility