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第九届全国人大常委会第十二次会议审议通过了经修订的《中华人民共和国会计法》,自2000年7月1日实施以来,使各单位在国家法律直接指导之下自觉规范会计基础工作,加强经济管理、财务管理,努力提高经济效益,保障了会计人员依法履行职责,提高了会计信息质量,实现了新《会计法》的立法宗旨。一、新《会计法》规范了会计行为,保证了会计资料的真实性、完整性。会计资料是指记录单位实际发生经济业务活动的会计凭证、会计帐薄、财务会计报告和其他专业性资料。会
The twelfth meeting of the Ninth National People’s Congress examined and adopted the revised Accounting Law of the People’s Republic of China and since its implementation on July 1, 2000, it has enabled all units to consciously regulate the accounting basis under the direct guidance of national laws Work, strengthen economic management, financial management, and strive to improve economic efficiency, to ensure that accountants perform their duties in accordance with the law, improve the quality of accounting information, to achieve the new “Accounting Law” legislative purpose. First, the new “Accounting Law” standardized accounting practices to ensure the authenticity and integrity of accounting information. Accounting information means the accounting documents, accounting books, financial and accounting reports and other specialized materials that record the actual economic activities of the unit. meeting