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2003年4月2日湖北省人大常委会通过了《湖北省实施<中华人民共和国会计法>办法)(以下简称《实施办法》),于2003年6月1日起实施。《实施办法》的颁布施行,对进一步规范会计行为,提高会计信息质量,依法打击会计造假,加强会计诚信建设,维护市场经济秩序,都具有十分重要的意义。 一、《实施办法》对财政部门进一步加强会计管理工作提供了法律依据和法律保障 《实施办法》既是对《会计法》根本要求的继承,也是对《会计法》的补充、完善和发展,
On April 2, 2003, Hubei Provincial People’s Congress Standing Committee passed “Measures for the Implementation of Accounting Law of the People’s Republic of China” in Hubei Province (hereinafter referred to as “Measures for Implementation”), which came into force on June 1, 2003. The promulgation and implementation of the “Measures for Implementation” are of great significance to further standardizing accounting practices, improving the quality of accounting information, cracking down on accounting fraud in accordance with the law, strengthening the construction of accounting integrity and safeguarding the market economic order. First, the “Implementation Measures” provide the legal basis and legal guarantee for the financial departments to further strengthen their accounting management. The “Measures for Implementation” are not only the inheritance of the fundamental requirements of the Accounting Law but also the supplement, perfection and development of the Accounting Law,