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《中华人民共和国会计法》已经施行五周年了。为了了解《会计法》的实施情况,最近,襄樊市会计局从全市2,000多户独立核算的会计单位中,选择具有代表性的82个单位作为样本,进行了抽样调查。调查资料表明,大部分单位对于《会计法》实施以来发挥的作用的看法,大致可以归结为两方面的意见。即;认为《会计法》在会计具体业务范畴内发挥的作用较大,在涉及到制止外部,特别是单位领导的行政干预方面的作用较小;在纯技术性方面的指导作用较大,在财务监督方面发挥的作用较小。调查中各单位要求修订完善《会计法》和改进贯彻《会计法》的措施的呼声十分强烈,主要有5个方面的要求: 1.要求解决执法主体不清问题。就一般的理解,《会计法》所规定的执法主体为会计人员、上级主管
The People’s Republic of China Accounting Law has been implemented for the fifth anniversary. In order to understand the implementation of the Accounting Law, recently, the Bureau of Accounting of Xiangfan City selected 82 representative units from a sample of more than 2,000 independent accounting units in the city to conduct a sample survey. According to the survey data, the opinions of most units on the role played by the Accounting Law since its implementation can be generally attributed to two opinions. That is to say, the Accounting Law plays a greater role in the accounting specific business category, has less effect on the administrative interventions to stop the outside, especially the leadership of the unit; the guiding role in the purely technical aspect is larger; The role of oversight is small. All the units in the investigation requested to revise and perfect the “Accounting Law” and improve the implementation of the “Accounting Law” measures. There are five major requirements: 1. To resolve the issue of unclear law enforcement officials. As a general rule of thumb, the main body of law enforcement required by the Accounting Law is the accountant, supervisor