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新《会计法》取消了会计人员监督本单位经济活动的义务 ,使得原来意义上的会计监督已经消失 ,而《会计法》使用的“会计监督”另有含义。新《会计法》使用了“经济业务事项”一词 ,既不是会计学的“经济业务”概念 ,也不是经济学的“经济事项”概念 ,需要研究确定其内涵和外延。新《会计法》提出“会计资料真实性”概念 ,有别于会计学的“如实反映”或“反映真实”概念 ,需要对其做出正式解释。本文的结论是 :要重新定义“会计监督”概念 ,并对“经济业务事项”和“会计资料真实性”做出正式解释。
The new “Accounting Law” abolished the obligation of accounting personnel to supervise the economic activities of their own units, so that the original accounting supervision has disappeared, while the “accounting supervision” used in the Accounting Law has other meanings. The new Accounting Law uses the term “economic business matters”. It is neither the concept of “economic business” in accounting nor the concept of “economic issues” in economics. It needs to be studied to determine its meaning and extension. The new “Accounting Law” put forward the concept of “authenticity of accounting data,” which is different from the concept of “truthfully reflecting” or “reflecting reality” in accounting and needs to be formally explained. The conclusion of this paper is that we should redefine the concept of “accounting supervision” and make a formal interpretation of “economic business matters” and “the authenticity of accounting data”.