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《中华人民共和国会计法》规定了我国会计工作的职能、会计行为的准则,以及人们在会计活动中什么可以做,什么不能做;可以做的怎么做,按什么程序做;不可以做的做了以后要承担什么责任,《会计法》是保证会计工作正常进行,保障会计核算和会计监督任务的顺利完成,保护会计人员发挥职能作用的重要法律。也是审计对会计进行监督的重要依据。通过审计监督,支持会计人员依法行使职权,提高会计核算质量,加强会计监督,维护国家的财经纪律,保证《会计法》的实施。
The Law of the People’s Republic of China on Accounting stipulates the functions of accounting work in our country, the norms of accounting practices, and what people can and can not do in accounting activities; what can be done and what procedures do; what can not be done What responsibilities should be assumed in the future? The “Accounting Law” is an important law that ensures the normal operation of accounting work, ensures the successful completion of accounting and accounting supervision tasks, and protects accountants from playing their functional role. It is also an important basis for auditing the accounting supervision. Through auditing and supervision, it supports accounting personnel to exercise their functions and powers in accordance with the law, enhances the quality of accounting, strengthens accounting supervision, maintains national financial discipline, and ensures the implementation of the Accounting Law.