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《中华人民共和国会计法》是1985年1月21日颁布,同年5月1日开始施行。《会计法》颁布和施行以后,各级、各部门、各有关单位围绕学习和宣传《会计法》都作了大量的工作,收到了一定的成效。但是《会计法》尚未得到很好的贯彻执行,有章不循、有法不依、违法不究的现象仍没有得到很好纠正。之所以如此,一个关键的问题是没有相应的配套措施。1987年,财政部在总结经验的基础上,提出了会计工作开展“抓基础、达标准、上等级”活动。两年多来,这项工作已在全国各地、各部门、各单位迅速开展起来。开展会计工作达标升级,不仅把《会计法》中关于会计核算、会计监督、会计管理的原则规定具体化了,提出了一整套既可定性又可定量的指标,而且还有一套检查、验收的组织方法和严格的程序,这就使得贯彻实施《会计法》变成了一项看得见、摸得着、经常化、制度化的工作。
The Accounting Law of the People’s Republic of China was promulgated on January 21, 1985 and came into effect on May 1 of the same year. After the promulgation and implementation of the Accounting Law, all levels, departments and units concerned have done a great deal of work around the study and promotion of the Accounting Law and have achieved some success. However, the “Accounting Law” has not yet been well implemented, the rules are not followed, the law does not adhere to the law and the law is still not well corrected. One of the key issues is that there is no corresponding package of measures. In 1987, on the basis of summing up experience, the Ministry of Finance put forward accounting activities to carry out “grasping the foundation, up to the standard, the grade” activities. Over the past two years, this work has been rapidly carried out in all parts of the country, in various departments and units. Carrying out the upgrading of accounting standards has not only embodied the principle of accounting, accounting supervision and accounting management in the Accounting Law, but also put forward a set of indicators that can be both qualitatively and quantitatively, as well as a set of inspection and acceptance Organizational methods and strict procedures, which makes the implementation of the “Accounting Law” has become a visible, tangible, recurrent, institutionalized work.