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自2000年7月1日起实施的《会计法》,突出了规范会计行为、保证会计资料质量的立法宗旨,明确了单位负责人的会计法律责任,完善了监督机制,加大了对违法行为的惩戒力度。认真学习贯彻《会计法》,对整肃会计秩序、确保会计信息真实、完整等方面均具有重要意义。自新《会计法》出台以来,中国第一重型机械集团公司(以下简称“一重”)就予以高度重视,就贯彻这部重要法律做了大量扎实有效的工作,全面加强了基础和制度建设,整顿了会计秩序,从而提高了会计信息质量和财务管理水平。一、学习、宣传新《会计法》,为做好会计工作创造良好环境
Since July 1, 2000 from the date of implementation of the “Accounting Law,” promulgated the norms of accounting behavior, to ensure the quality of accounting information, the purpose of the legislation, the unit responsible for the accounting clear legal responsibility, improve the monitoring mechanism and increased the illegal acts The disciplinary efforts. Studying and implementing the Accounting Law conscientiously is of great significance to purging the accounting order and ensuring that the accounting information is true and complete. Since the introduction of the “Accounting Law”, China First Heavy Machinery Group Corporation (hereinafter referred to as “a”) attaches great importance to the implementation of this important law a lot of solid and effective work, and comprehensively strengthened the foundation and system Construction, reorganization of the accounting order, thereby improving the quality of accounting information and financial management. First, learn and promote the new “Accounting Law” to create a good environment for doing a good job in accounting