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我国新修订的《中华人民共和国会计法》(以下简称《会计法》)经第九届全国人大常委会第十二次会议通过,并于2000年7月1日起正式实施。新《会计法》的出台,将为我国会计工作加快走向法制化提供了有力而可靠的保障,为二十一世纪中国会计的全面发展奠定了良好的基础。但在新《会计法》实施之前,一切会计实务工作者、会计理论工作者认真学习和领会《会计法》的内容和精神责无旁贷。为便于尽快把握新《会计法》的精神,为贯彻执行新《会计法》做好准备,本文就从新旧《会计法》比较中学好新《会计法》谈一些粗浅的认识。
The newly revised Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”) was approved by the twelfth meeting of the Ninth National People’s Congress and came into effect on July 1, 2000. The promulgation of the new “Accounting Law” will provide a powerful and reliable guarantee for accelerating the legalization of China’s accounting work and lay a sound foundation for the all-round development of Chinese accounting in the 21st century. However, before the implementation of the new Accounting Law, all accounting practitioners and accounting theoreticians should conscientiously study and understand the content and spirit of the Accounting Law. In order to grasp the spirit of the new “Accounting Law” as soon as possible and prepare for the implementation of the new “Accounting Law,” this article will discuss some superficial understandings from the new “Accounting Law” in comparison with the new Accounting Law.