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新《会计法》“四性”更加突出成都航空仪表公司总会计师陈曙光新修订通过的《会计法》与1993年修改公布的《会计法》相比,有以下一些基本特征。一、更具科学性。主要表现在:1、制订《会计法》宗旨的表述更加科学;2、对《会计法》适用对象的修改更切合实际;3、对会计核算作了详细、明确的规定;4、加大了会计监督的力度;5、对会计机构、会计人员的规定作了合理的调整;6、对法律责任作了更具体、更明确的规定;7、增加了其他必要的条款。二、具有很强的针对性。主要表现在:1、针对会计数据严重失真这一普遍性问题,
The new “Accounting Law” “four ” more prominent Chengdu Aeronautical Instrument Company Chief Accountant Chen Shuguang newly revised “Accounting Law” compared with the 1993 “Accounting Law” published changes, there are some basic characteristics. First, more scientific. Mainly in: 1, the formulation of “accounting law” statement more scientific; 2, the “Accounting Law” applicable object more realistic; 3, the accounting made detailed and clear provisions; 4, increased Accounting supervision; 5, made reasonable adjustments to the provisions of accounting institutions and accountants; 6, more specific and more explicit provisions on legal responsibilities; 7, the addition of other necessary provisions. Second, with strong pertinence. Mainly in: 1, for the serious distortion of accounting data of this universal problem,