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近年来,随着国民经济调整方针的贯彻和经济管理工作的加强,不重视会计工作的情况已有所扭转,但是仍有不少的部门和单位,会计的作用没有充分发挥,会计人员职权条例得不到贯彻,对制度执行不力,工作秩序混乱,国家资财蒙受损失,对会计人员进行打击报复的情况也时有出现。为了保证会计工作的正常秩序,保障会计人员能够正确行使职权,保护社会主义财产,提高经济效益,会计立法确已达到了刻不容缓的时候。在1980年全国会计工作会议上,提出了制定会计法的要求,一致希望能够在两三年内制定出我国第一部社会主义会计法来。最近见到由财政部起草的《中华人民共和国会计法讨论稿》,计七章三十七条(1982年2月稿本)。这个讨论稿,有的地区和单位已在内部展开了讨论,多数地区和单位还没有
In recent years, with the implementation of the principle of national economic readjustment and the strengthening of economic management, there has been a turnaround in the situation where emphasis is not placed on accounting work. However, there are still many departments and units that do not give full play to their role as accountants. The implementation of the system is not strong, the work order chaos, the state suffered financial losses, the accounting staff to retaliate also appear from time to time. In order to ensure the normal order of accounting work, ensure that accountants can correctly exercise their powers, protect socialist property and increase economic benefits, the accounting legislation has indeed reached an impending time. At the National Conference on Accounting in 1980, he put forward the requirement of formulating accounting law and unanimously hoped to formulate the first socialist accounting law of our country in two or three years. Recently, I saw the Discussion Paper on the Accounting Law of the People’s Republic of China drafted by the Ministry of Finance, counting seven chapters and 37 articles (February 1982 version). This discussion paper, some regions and units have been discussed internally, most of the regions and units have not yet