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会计法的诞生是会计界的一件大喜事。作为一名会计教育和科研工作人员,我欢呼,并表示热烈拥护。 1980年根据五届人大三次会议上代表们的提议,我国开始进行了会计法的起草工作。1981年五届人大四次会议上又正式提出制定会计法。在起草过程中,参考国内外资料,广泛调查研究,吸取了理论界和实际工作者的意见,并曾三次在全国财务会计工作和学术讨论会上讨论草案。1984年4月国务院常委会议决定将草案提请全国人大常委会审议,六届全国人大常委会先后在两次会议上对草案进行了审议和修改。最后于1985年1月21日正式通过。由此可见,会计法的诞生是经过吸收了多方面的意见,反复酝酿,慎重研究
The birth of accounting law is a big joy in the accounting profession. As an accounting education and research worker, I cheer and extend my strong support. In 1980, according to the suggestions made by the deputies at the Third Session of the Fifth National People’s Congress, China began to draft the accounting law. At the Fourth Session of the Fifth National People’s Congress in 1981, it formally proposed the formulation of accounting law. In the drafting process, with reference to domestic and foreign information, extensive investigation and study, drawing on the views of theorists and practitioners, and three times in the national financial accounting work and seminars to discuss the draft. In April 1984, the Standing Committee of the State Council decided to submit the draft for consideration by the Standing Committee of the National People’s Congress. The Sixth NPC Standing Committee reviewed and amended the draft in two sessions. Finally on January 21, 1985 formally adopted. This shows that the birth of the accounting law is absorbed through a wide range of opinions, repeated deliberations, careful study