《四川省会计管理条例》(以下简称《条例》),已于1997年10月经省人大常委会第二十九次会议通过,从1998年1月1日起施行。 一、认识《条例》的重要意义 (一)《条例》的颁布实施是为政理财的重要举措。财政是为政府实现职能提供财力基础的分配行为,也是进行经济管理的调控行为。建立和完善社会主义市场经济体制,推进两个根本性转变,对政府的财力保障提出了新的更高的要求。因 The Accounting Regulations of Sichuan Province (hereinafter referred to as “the Regulations”) was adopted by the 29th meeting of the Standing Committee of Provincial People’s Congress in October 1997 and came into force on January 1, 1998. First, understand the “Regulations” of the significance (a) “Regulations” promulgated and implemented is an important measure for political wealth. Finance is the distribution of financial resources for the realization of the functions of the government, as well as the regulation of economic management. Establishing and perfecting the socialist market economic system and advancing two fundamental changes have set new and higher demands on the government’s financial security. because