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第九届全国人大常委会第十二次会议通过了经修订的《会计法》,自2000年7月1日起实施。这是完善我国会计法律制度,促进会计改革与发展的重要措施。《会计法》是我国社会主义市场经济的重要法律,是会计行为的最高法律规范。制定和修订《会计法》的宗旨,是规范会计行为,保证会计信息真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义经济秩序。实现这一立法宗旨,关键是要认真宣传、贯彻、实施《会计法》。
The twelfth meeting of the Ninth National People’s Congress passed the revised Accounting Law, which came into force on July 1, 2000. This is an important measure to perfect the legal system of accounting in our country and promote accounting reform and development. “Accounting Law” is an important law of China’s socialist market economy and the highest legal standard of accounting practice. The purpose of formulating and revising the “Accounting Law” is to regulate accounting practices, ensure the authenticity and integrity of accounting information, strengthen economic management and financial management, enhance economic efficiency and safeguard the socialist economic order. The key to realizing this legislative purpose is to seriously publicize, implement and implement the “Accounting Law.”