我国历史上第一部《会计法》是1914年春北洋政府制定频布的。原来草拟的名称为《会计条例》,后来经过参政院讨论决议,改称《会计法》。《会计法》共37条,内容包括会计年度、预算、收支、金库、决算、特别会计等六部分。一、会计年度部分主要规定:从每年7月1日开始至次年6月30日止,为一个会计年度。会计年度终了后六个月,为财政收支出纳事务的整理期限。各年度的岁出定额,原则上不得在上年度提前支用,也不得移作下年度经费。二、预算部分主要规定:国家的租税及其他收入为岁入,一切经费为岁出,全部岁入岁出,都应编入 The first “accounting law” in the history of our country was formulated by the Beiyang government in the spring of 1914. Originally drafted the name of “Accounting Regulations”, and later through the Senate to discuss the resolution, renamed the “Accounting Law.” “Accounting Law” a total of 37, including the fiscal year, budget, revenue and expenditure, treasury, final accounts, special accounting and other six. First, the fiscal year some of the major provisions: from July 1 each year until June 30 the following year, for a fiscal year. Six months after the end of the fiscal year, the consolidation period for the receipt and payment of financial revenues and expenditures. Annual fixed annual expenditure, in principle, shall not be in advance of the previous year support, nor can it be transferred for the next fiscal year. Second, the budget section of the main provisions: the state’s tax revenue and other income for the annual income, all expenses for the annual output, all the annual income, should be incorporated