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民国时期会计法规较多,本文搜集有:《会计法》、《商业会计法》、《会计侧例》、《会计规程草案》、《会计事务规划》、《会计主任暂行章程》、《会计主任办事细则》、《会计师条例》、《收支款项暂行规则》、《查账规则》、《单据证明规则》等。这些会计法规,有国民政府中央的,有湖北省地方的,但它是在各级政府的主计机关直接监督和指导下具体实施的。诸法规,对会计人员办事的规划程序,办理会计事务的职责和处理会计事务的依据等方面,均作了详尽的规定。现将会计人员应该掌握的一般常规,摘要简述如下。 (一)会计人员办事的规则。民国二十一年(1932)国民政府主计处颁布了中央各机关及所属统一会计制度;民国二十四年(1935年)颁布了会计法,这是在民国十八年立法院财政委员会起草废弃的民国三年会计法的基础上公布的;民国二十六年颁布了预算法;民国二十七年改订了统一会计制度,并颁布了公库法与决算法,还制订了公有营业会计制度;民国三十一年又制订国家与县市总会计的规定,以及县市所属各机关普通公务单位会计制度。 1.会计人员处理会计事务,必须遵循的规定。
There are many accounting rules and regulations in the period of the Republic of China, such as Accounting Law, Commercial Accounting Law, Accounting Cases, Draft Accounting Regulations, Accounting Affairs Planning, Provisional Constitution of the Accounting Officer, Rules for Accountants, Interim Rules for Payment of Cash and Pay, Audit Rules, and Proof Rules of Documents. These accounting regulations, which are the central government of the Kuomintang government, have the place of Hubei Province, but they are implemented under the direct supervision and guidance of the government agencies at all levels of government. Various laws and regulations, the accounting procedures for the work of personnel handling, handling the duties of accounting and accounting services to deal with the basis, etc., have made detailed provisions. Now accounting personnel should grasp the general practice, summarized as follows. (A) accounting staff work rules. In twenty-one years of the Republic of China (1932), the National Planning Commission of the National Government promulgated the unified accounting system of the central authorities and their respective departments. The Twenty-four Years (1935) of the Republic of China promulgated the Accounting Law, which was drafted and scrapped by the Finance Committee of the Legislative Yuan during the 18 years of the Republic of China The Republic of China on the basis of the three-year accounting law announced; the Republic of China enacted the budget law twenty-six years; Republic of China 27 years to reunify the uniform accounting system, and promulgated the reservoir law and final accounting method, but also developed a public business accounting system ; In 31st year of the Republic of China, it formulated the regulations on the total accounting of the state and counties and cities and the accounting system of ordinary public service units of various organs affiliated to the counties and cities. 1. Accounting staff to deal with accounting matters, must follow the rules.