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新中国第一部《会计法》实施以来,对推动会计工作规范化、科学化、法制化,促进和保护社会主义经济发展起到了重要的作用。但是,八年来,我国经济形势变化很大,尤其是市场经济的确立和发展,政府职能的转变,企业经营机制的转换,会计制度的重大变革,都对会计法制建设提出了新的要求。为了适应新形势的需要,加强会计法制建设,提高会计母法的科学性、适用性、
Since the implementation of the first “Accounting Law” in New China, it has played an important role in promoting the standardization, scientification and legalization of accounting work and in promoting and protecting the socialist economic development. However, in the past eight years, the economic situation in our country has undergone great changes. In particular, the establishment and development of market economy, the transformation of government functions, the transformation of business operations and major changes in accounting systems all set new demands on the legal construction of accounting systems. In order to meet the needs of the new situation, we must strengthen the construction of accounting law and improve the scientificity and applicability of the accounting mother law,