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新中国第一部《会计法》自1985年5月1日起开始实施,由于经济发展对会计工作提出了新要求,为了适应发展社会主义市场经济的需要,进一步规范会计行为,提高会计信息质量,1993年、1999年全国人大两次对《会计法》进行了修订,1999年修订后的《会计法》自2000年7月1日起执行至今。1985年颁布实施的《会计法》笫二十三条规定:国有企业、事业单位的会计机构负责人、会计主管人员的任免应当经过主管单位同意,不得任意调动或者撤换。1993年修订后的《会计法》继续延用了这一条款。由于形势的发展,1999年再次修订的《会计法》不再有这一条款,而是规定“国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。总会计师的任职资格、任免程序、职责权限由国务院
Since the first ”Accounting Law“ of New China started its implementation on May 1, 1985, due to the economic development, new requirements have been set for the accounting work. In order to meet the need of developing the socialist market economy, the accounting practices should be further regulated and the quality of accounting information should be improved In 1993 and 1999, the NPC amended the Accounting Law twice. The revised Accounting Law of 1999 has been implemented since July 1, 2000. Article 23 of the ”Accounting Law“ promulgated in 1985 stipulates that the appointment and dismissal of the heads of accounting organizations and accounting officers of state-owned enterprises and institutions shall be subject to the consent of the competent authority and shall not be arbitrarily transferred or replaced. The revised 1993 Accounting Law continues to extend this clause. Due to the development of the situation, the ”Accounting Law“ revised again in 1999 no longer has this clause, but stipulates that ”large and medium-sized enterprises that state-owned and state-owned assets hold the controlling position or dominance must set up a chief accountant. Qualifications, appointment and removal procedures, responsibilities and authority by the State Council