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新修订的《中华人民共和国会计法》,自2000年7月1日起施行,这是加强我国会计法制建设,促进会计工作更好地为发展社会主义市场经济服务的重要措施。笔者在认真学习新《会计法》的过程中,回顾总结《会计法》实施14年来的实践,认识到企业在新形势下学习、贯彻、实施新《会计法》应着重抓好以下三个方
The newly revised Accounting Law of the PRC, which came into force on July 1, 2000, is an important measure to strengthen the construction of China’s accounting law and promote accounting work to better serve the development of a socialist market economy. In the course of conscientiously studying the new Accounting Law, the author reviews and concludes the practice of “Accounting Law” in the past 14 years and realizes that under the new situation, enterprises should pay attention to the following three parties after studying and implementing the new “Accounting Law”