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国务院1990年12月31日第72号令,发布了《总会计师条例》(以下简称《条例》)。自发布之日起施行。《条例》是《中华人民共和国会计法》的重要配套法规。《条例》的发布实施,对加强会计工作、强化经济管理,对推进治理整顿和改革、开放,对贯彻落实党的十三届七中全会精神和1991年开展“质量、品种、效益年”活动,促进国民经济持续、稳定、协调发展都有重要意义。现将宣传贯彻实施《条例》的有关问题通知如下:
State Council Decree No. 72 of December 31, 1990, promulgated the “Chief Accountant Ordinance” (hereinafter referred to as “the Ordinance”). Since the date of release. “Regulations” is the “People’s Republic of China Accounting Law” an important supporting laws and regulations. The promulgation and implementation of the “Regulations” are of great significance to strengthening the accounting work and strengthening economic management, promoting the rectification and reform and opening up of governance, and implementing the spirit of the 7th Plenary Session of the 13th CPC Central Committee and the activity of “Quality, Variety and Benefit Year 1991” in 1991 It is of great significance to promote the sustained, stable and coordinated development of the national economy. The propaganda and implementation of the “Regulations” are hereby notified as follows: