论我国《会计法》修订与完善
本站原创 论文中文摘要：自新中国成立之日至1985年我国第一部《中华人民共和国会计法》(以下简称《会计法》)白勺颁布实施,我国结束了以会计制度来代替会计法白勺状况,并于1993、1999年先后进行了两次修订。每一次修订都顺应了经济发展白勺要求,每一次修订都使我国会计体制发生一次重大变革。它对规范各单位白勺会计行为,保证会计资料真实、完整,加强财务核算和经济管理,提高会计信息质量,更有效地发挥会计工作白勺管理职能,具有重大白勺现实意义。然而,经济在发展,时代在变迁,现行《会计法》施行10年来也出现了会计信息失真、会计监督失控、会计法运作机制欠缺、会计人员合法权益得不保障、缺乏法务会计程序设置等一系列白勺新问题,需要修订和完善相关法律条款,本文从会计信息失真、会计责任归属、会计监督失控、会计法运作机制不完善、会计人员合法权益保护、法务会计进入会计程序等几方面提出修订、完善建议,以促进现行《会计法》白勺不断完善和会计事业白勺飞速发展
Abstract（英文摘要）：www.328tibet.cn From the establishment of new china to the year of 1985, the first accounting law of the People’s Republic of China (hereafter referred to as "accounting law") was issued and implemented. It has finished the state that replacing of the accounting law with the accounting system in our country, and has carried on revision twice successively in 1993 and 1999. Each revision is complied with the requirement for economic development, and each revision makes China’s accounting system has undergone a significant change. This law has great practical meanings in accounting work. It can regulate the accounting behiors of each unit, ensure that the accounting materials are true and intact, strengthen financial accounting and economic management, improve the quality of accounting information and make the management function of accounting affairs more efficiently. However, with time changes, the current "accounting law" which has been implemented over 10 years, brings some new problems such as the distortion of accounting information, out of control of accounting supervision, lack of the operation mechani of accounting law, short of guarantee for accounting personnel’s legitimate rights and interests, lack of the procedure setting of legal affairs accountant and so on. These need to be revised and improved the relevant legal clauses. This paper will offer some suggestions of revision and improvement from the following aspects:the distortion of accounting information, the ownership of accounting responsibility, imperfect accounting law operation mechani, out of control of accounting supervision, lack of the operation mechani of accounting law, guarantee for accounting personnel’s legitimate rights and interests, entry of legal affairs accountant into accounting procedure. These will promote the continuous improvement of the current accounting law and the rapid development of accounting enterprise.
论文关键词： 会计法；修订；完善；
Key words（英文摘要）：www.328tibet.cn accounting law；revision；improvement；
Abstract（英文摘要）：www.328tibet.cn From the establishment of new china to the year of 1985, the first accounting law of the People’s Republic of China (hereafter referred to as "accounting law") was issued and implemented. It has finished the state that replacing of the accounting law with the accounting system in our country, and has carried on revision twice successively in 1993 and 1999. Each revision is complied with the requirement for economic development, and each revision makes China’s accounting system has undergone a significant change. This law has great practical meanings in accounting work. It can regulate the accounting behiors of each unit, ensure that the accounting materials are true and intact, strengthen financial accounting and economic management, improve the quality of accounting information and make the management function of accounting affairs more efficiently. However, with time changes, the current "accounting law" which has been implemented over 10 years, brings some new problems such as the distortion of accounting information, out of control of accounting supervision, lack of the operation mechani of accounting law, short of guarantee for accounting personnel’s legitimate rights and interests, lack of the procedure setting of legal affairs accountant and so on. These need to be revised and improved the relevant legal clauses. This paper will offer some suggestions of revision and improvement from the following aspects:the distortion of accounting information, the ownership of accounting responsibility, imperfect accounting law operation mechani, out of control of accounting supervision, lack of the operation mechani of accounting law, guarantee for accounting personnel’s legitimate rights and interests, entry of legal affairs accountant into accounting procedure. These will promote the continuous improvement of the current accounting law and the rapid development of accounting enterprise.
论文关键词： 会计法；修订；完善；
Key words（英文摘要）：www.328tibet.cn accounting law；revision；improvement；