论文部分内容阅读
为了规范和加强会计工作,保障会计人员依法行使职权,发挥会计人员在维护社会主义市场经济秩序,加强经营管理,提高经济效益,保证会计资料真实、完整,更加完善会计的监督作用,第九届全国人大常委会第十二次会议修订并通过了《中华人民共和国会计法》,于2000年7月1日开始实施这部新修订的法律。这是我国经济建设中的一件大事,同时也是我国社会主义市场经济走向完善的一个标志。会计,是伴随着人类社会生产的发展而产生发展起来的,就其字面解释,会是聚合的意思,计是计算的
In order to standardize and strengthen the accounting work, to ensure that accountants exercise their functions and powers in accordance with the law, to play accountants in maintaining the order of the socialist market economy, strengthen management, improve economic efficiency, ensure that accounting information is true and complete, and improve the oversight role of accounting, The Twelfth Meeting of the Standing Committee of the National People’s Congress revised and passed the Accounting Law of the People’s Republic of China and implemented the newly revised law on July 1, 2000. This is a major event in the economic construction of our country and a symbol of the perfection of our socialist market economy. Accounting, developed along with the development of human social production, literally, it would be the meaning of aggregation and the calculation is calculated