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新的《会计法》的颁布实施,对于提高会计信息质量,促进依法理财具有十分重要的意义。 一、依法理财,单位领导是关键 《会计法》第四条规定:“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”。这短短一句话,有很深的内涵,意义重大。它把单位负责人一下推上了依法理财的主体,能根本上杜绝假帐的源头。因此,单位负责人要带头学习,深入贯彻,严格执行《会计法》,树立法制观
The promulgation and implementation of the new “Accounting Law” is of great significance to improving the quality of accounting information and promoting wealth management according to law. First, financial management according to law, the unit leadership is the key “Accounting Law,” Article IV: “The person in charge of units of the accounting and accounting information of the authenticity and integrity of the accountability.” This short sentence, deep meaning, of great significance. It put the unit responsible for pushing the main body of law-based money management, can basically eliminate the source of false accounts. Therefore, the person in charge of units should take the lead in studying and thoroughly implementing the “Accounting Law” and strictly implementing the concept of the legal system