论文部分内容阅读
如何在会计工作中全面贯彻实施《会计法》,笔者认为,各级领导模范遵守和执行《会计法》是关键。一、贯彻实施《会计法》是领导者的法定责任《会计法》第四条规定“各地方、各部门、各单位的行政领导人领导会计机构、会计人员和其他人员执行本法,保障会计人员的职权不受侵犯”。这里,首先明确了行政领导人应加强对《会计法》施行的领导,并以身作则带头执行和遵守《会计法》,还应支持会计人员在从事会计工作中坚持原则,按照国家规定的财政制度,财务制度和会计制
How to fully implement “Accounting Law” in accounting work, the author believes that it is the key for the leaders at all levels to abide by and implement “Accounting Law”. I. Implementing “Accounting Law” is the Leader’s Legal Responsibility Article 4 of the Accounting Law stipulates that “the administrative leaders of all localities, departments and units shall lead the accounting institutions, accountants and other personnel in the implementation of this Law to protect the accounting Personnel authority is inviolable. ” Here, firstly, it is made clear that the executive leaders should strengthen the leadership over the implementation of the Accounting Law and take the lead in the implementation and compliance with the Accounting Law. They should also support the accounting personnel in upholding the principle of accounting work, in accordance with the state’s financial system, Financial system and accounting system