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中国会计学会一九八二年专题学术讨论会于八月九日至十六日在四川省乐山地区举行。会议就以下三个问题进行讨论:(一)会计工作如何适应各行各业推行经济责任制的要求。(二)关于我国审计理论和审计制度的建设问题。(三)讨论《中华人民共和国会计法(草案)》。大会历时八天。在九日的大会上,学会副会长、财政部会计事务管理司司长杨纪琬同志作了关于中华人民共和国会计法草案拟定中问题的报告。报告介绍了《中华人民共和国会计法(草案)》的拟定情况和主要内容,着重说明三方面的问题。一、为什么要拟定《会计法》社会主义经济管理工作要加强法制,是三十多年的一条重要经验。建国以来会计工作正、反两个方面的经验证明,会计是经济管理的重要组成部
The 1982 China Society of Accounting Symposium was held in Leshan, Sichuan Province from August 9 to 16. The meeting discussed the following three issues: (A) how accounting work to adapt to all sectors of the economy to implement the requirements of the system. (B) on the construction of China’s audit theory and the audit system. (III) Discussion on “Accounting Law of the People’s Republic of China (Draft)”. The conference lasted eight days. At the meeting on the 9th, Vice President Yang Xuecheng, director of the accounting affairs management department of the Ministry of Finance, made a report on the problems in drafting the draft accounting law of the People’s Republic of China. The report introduced the “People’s Republic of China Accounting Law (Draft)” the formulation of the situation and the main contents, focusing on three aspects of the problem. First, why it is an important experience of more than 30 years to formulate “Accounting Law” to strengthen the legal system in socialist economic management. Since the founding of our country, the accounting work has been positive and anti-two aspects of experience has proved that accounting is an important part of economic management