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《会计法》从1985年5月1日起施行,至今整整三年了。在党中央、国务院的正确领导下,三年来我国的经济建设取得了令人鼓舞的成就。《会计法》作为我国法制建设的一个组成部分,它对确认和保护会计人员职权,增强会计人员的法制观念,调动会计人员的积极性,进一步加强经济管理,已经并将继续超着重要的作用。因此,《会计法》理所当然地受到有关主管部门和广大企业领导人、财会人员的欢迎,并认真地贯彻执行。但是,毋容讳言,在贯彻执行《会计法》中,
The Accounting Law came into force on May 1, 1985, for three years now. Under the correct leadership of the Central Party Committee and the State Council, China’s economic construction has made encouraging achievements in the past three years. As an integral part of China’s legal system construction, “Accounting Law” has and will continue to play an important role in confirming and protecting the powers of accountants, strengthening the legal concept of accountants, arousing the enthusiasm of accountants and further strengthening economic management. Therefore, the “Accounting Law” is taken for granted by the relevant authorities and the vast majority of business leaders, financial and accounting staff welcome and conscientiously implement. However, it is undeniable that in the implementation of the “Accounting Law”