论文部分内容阅读
《会计法》颁布施行已经五年。如果从1980年开始起草算起,已整整十年。这是认真总结新中国三十多年会计工作经验,指导今后一个时期会计工作的极其重要的经济法。作为参与起草者之一,要我写几句话,发表一点感想,自然是责无旁贷。《会计法》规定把会计核算与会计监督作为会计的两项基本职能。因此《会计法》的内容核心也可以归纳为两句话:必须真实地进行会计核算;必须严格地执行会计监督。这两句话是对会计工作最重要、最基本的要求。如果哪一个单位没有把这两条做好,哪个单位的经营管理就不会好,更谈不到什么提高经济效益为宏观经济服务等等了。
“Accounting Law” promulgated for five years. It has been ten full years since it was drafted in 1980. This is an extremely important economic law that earnestly summarizes the 30 years of experience in accounting in New China and guides the accounting work in the coming period. As one of the drafters of participation, it is naturally duty-bound for me to write a few words and express my feelings. The Accounting Law stipulates accounting and accounting supervision as two basic functions of accounting. Therefore, the “accounting law” can also be summarized as the core content of two sentences: you must conduct a real accounting; strict implementation of accounting supervision. These two sentences are the most important and basic requirements for accounting work. If which unit did not do these two, which unit’s management will not be good, let alone improve economic efficiency for the macroeconomic services and so on.