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为满足市场经济快速发展的需要,国家出台了新《中华人民共和国会计法》,以进一步完善我国的会计规章制度以及法律制度,对会计核算过程中的会计确认、计量等流程做出详细的规定和新的要求,保证会计核算工作的真实性、可靠性、完整性,提高会计信息的真实性和可信度,避免出现会计信息失真情况的发生,有利于更好地发挥会计核算工作在会计中的基础作用。
In order to meet the needs of the rapid development of the market economy, the state has promulgated the new Accounting Law of the People’s Republic of China to further improve China’s accounting rules and regulations and the legal system, and make detailed provisions on such procedures as accounting confirmation and measurement in the accounting process And new requirements, to ensure the authenticity, reliability and completeness of the accounting work, to enhance the authenticity and credibility of the accounting information, to avoid the occurrence of accounting information distortion, and to give better play to the accounting work in accounting In the basic role.