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《中华人民共和国会计法》(以下简称新《会计法》)已于1999年10月31日由第九届全国人大常委会第十二次会议修订通过。这次重新修订会计法,对完善会计法律制度,规范会计行为,提高会计信息质量,更有效地发挥会计监督在经济建设中的作用,具有非常重要的意义。新《会计法》第三十一条对社会审计作了专门规定。本文拟就此展开分析并提出一些个人观点。
The Accounting Law of the People’s Republic of China (hereinafter referred to as the “New Accounting Law”) was revised and passed by the twelfth meeting of the Ninth National People’s Congress on October 31, 1999. This revision of the accounting law is of great significance to perfecting the legal system of accounting, regulating accounting practices, improving the quality of accounting information, and more effectively bringing into full play the role of accounting supervision in economic construction. Article 31 of the new “Accounting Law” makes special provisions on social auditing. This article is intended to analyze and put forward some personal views.