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1985年1月21日,全国人大常委会颁布实施了《中华人民共和国会计法》(以下简称会计法)。会计法的颁布实施,标志着我国会计工作进入了法制建设的新阶段。六年来,它对强化会计工作职能、提高会计工作地位、贯彻“治、整、改”方针和促进经济健康发展,都发挥了积极的作用。但是,由于在会计法的贯彻落实工作上存在着一些问题,加之经济生活中一些不正常因素的干扰,影响了会计法的有效实施,亟需采取措施强化实施工作。根据近几年的实践,我们认为,实施会计法,应着重抓好以下四项工作:
On January 21, 1985, the NPC Standing Committee promulgated and promulgated the Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law). The promulgation and implementation of the accounting law indicates that our accounting work has entered a new stage of legal system construction. In the past six years, it has played a positive role in strengthening the functions of accounting work, improving the accounting work status, implementing the principle of “governing, rectifying and reforming” and promoting the healthy development of economy. However, due to some problems in the implementation of accounting law and the interference of some abnormal factors in economic life, which affect the effective implementation of accounting law, it is urgent to take measures to strengthen the implementation. According to the practice in recent years, we believe that the implementation of accounting law should focus on the following four tasks: