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新修订的《会计法》无论从理论上还是实践上,都有重大的变化发展。这是根据我国会计活动的具体实践,向国际会计准则接轨的具体体现,必将在调整我国的会计法律关系、规范会计活动、维护社会主义市场经济秩序方面产生重大的影响。公司、企业作为社会经济活动的细胞,是《会计法》得以贯彻、落实的基石,这些单位贯彻、落实《会计法》的程度如何,必将影响《会计法》实施的深度和广度。自《会计法》颁布以来,一些企业已在认真学习《会计法》,探索进一步规范企业会计工作,为下半年《会计法》的施行做了积极准备。笔者归纳,以下一些具体做法及思考的问题值得推荐。
The newly revised “Accounting Law” has undergone major changes in development both in theory and in practice. This is a concrete manifestation of conforming to international accounting standards according to the concrete practice of our country’s accounting activities and will surely exert a significant influence on the adjustment of our country’s accounting legal relations, the regulation of accounting activities and the maintenance of the socialist market economic order. As a cell of socio-economic activities, companies and enterprises are the cornerstone of the implementation of the Accounting Law. The extent to which these units implement and enforce the Accounting Law will surely affect the depth and breadth of the implementation of the Accounting Law. Since the enactment of the Accounting Law, some enterprises have been earnestly studying the Accounting Law, exploring and further standardizing their accounting work, and actively preparing for the implementation of the Accounting Law in the second half of the year. The author summed up the following specific practices and thinking of the issue worthy of recommendation.