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作为我国会计法律体系的基本法,《中华人民共和国会计法》(以下简称《会计法》)自1985年颁布实施以来,历经1993年和1999年两次修订后一直沿用至今,对我国会计事业发展以及社会主义市场经济体制的建立和完善都发挥着不可替代的作用。随着我国经济社会的飞速发展和经济全球化进程加快,现行《会计法》已部分不适应新形势下的现实发展需要,进一步修订和完善《会计法》已成为我国会计界需要研究解决的重大课题之一。为更加广泛地征求社会各界对此次修法的意见和
As the basic law of China’s accounting law system, Accounting Law of the People’s Republic of China (hereinafter referred to as “Accounting Law”) has been in use since its promulgation in 1985 and after two revisions in 1993 and 1999, The establishment and improvement of the socialist market economic system all play an irreplaceable role. With the rapid economic and social development in our country and the acceleration of economic globalization, the current “Accounting Law” has partially failed to meet the needs of the real development in the new situation. Further amendments and perfection of the “Accounting Law” has become an important issue that China’s accounting circles need to study and solve One of the topics. To solicit the opinions of all sectors of society for this revision more extensively