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20 0 0年 7月 1日实施的新《会计法》,体现了规范会计行为、保证会计信息质量的基本宗旨 ,对依法防范、制止、打击提供虚假会计信息等违法行为提供了法律保障。文章从“明确单位负责人为本单位会计行为的责任主体”等七个方面 ,论述了新《会计法》的制定对当前出现的虚假会计信息等违法行为具有很强的针对性 ,认真学习、贯彻新《会计法》,对保护国家和社会公众利益 ,维护社会经济秩序具有重要意义
The new Accounting Law, implemented on July 1, 2007, reflects the basic purpose of regulating accounting practices and ensuring the quality of accounting information, and provides legal protection for illegal acts such as preventing, deterring and cracking down on providing false accounting information according to law. From seven aspects such as “defining the responsible person of the unit as the principal part of the accounting behavior of the unit”, the article elaborates that the formulation of the new “accounting law” has strong pertinence to the current illegal accounting information and other illegal acts, earnestly studies and implements The new “Accounting Law” is of great significance for protecting the interests of the state and the public as well as maintaining the social and economic order