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分析了新《会计法》的特点 ,指出新《会计法》对调整会计法律关系 ,规范会计行为 ,保证会计信息质量 ,维护社会主义市场经济秩序等都必将起到积极作用。
The characteristics of the new Accounting Law are analyzed. It is pointed out that the new Accounting Law will play an active role in regulating the legal relationship of accounting, regulating accounting behavior, ensuring the quality of accounting information and maintaining the socialist market economic order.