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1993年12月29日,第八届全国人大常委会第五次会议通过了《关于修改〈中华人民共和国会计法〉的决定》,由中华人民共和国主席令第17号发布实施。这是我国会计法制建设的一件大事,对加强会计工作管理,维护经济秩序,促进经济核算与管理,提高经济效益,都有重要意义。为使广大读者更好地学习、理解和贯彻《会计法》,本刊特约请财政部会计事务管理司参与修改《会计法》的同志撰写了会计法讲座,并从本期起分六讲刊登。
On December 29, 1993, the Fifth Session of the Eighth NPC Standing Committee adopted the “Decision on Amending the Accounting Law of the People’s Republic of China”, promulgated by Order No. 17 of the President of the People’s Republic of China. This is a major event in the legal construction of accounting in our country. It is of great significance to strengthening the management of accounting work, maintaining the economic order, promoting economic accounting and management, and improving economic efficiency. In order to enable readers to learn, understand and carry out “Accounting Law” better, we hereby request that Comrade of Accounting Affairs Department of the Ministry of Finance, in charge of revising the “Accounting Law,” write a lecture on accounting law and publish it in six chapters starting from this issue .